Taxable turnover deduction for excise duty failed where tax was collected on both goods value and excise components.

Deduction from taxable turnover for basic excise duty and special excise duty on transformer sales was unavailable where the assessee had collected sales tax, turnover tax and tax on tax on the goods value as well as on the excise duties shown in the bills. On those facts, amounts recovered as part of the sale price could not be retained while claiming exemption from taxable turnover. The assessee's claim for exclusion therefore failed, and the revision was dismissed.

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Issues: Whether the assessee was entitled to deduct basic excise duty and special excise duty from the taxable turnover in respect of sales of transformers and whether amounts recovered as part of the sale price could be retained while claiming exemption.

Analysis: The assessee had collected sales tax, turnover tax and tax on tax not only on the value of the goods supplied but also on the basic excise duty and special excise duty shown in the bills issued to the purchaser. On those facts, the claimed exclusion from taxable turnover was not available, and the recovery could not be retained while seeking exemption.

Conclusion: The claim for deduction failed and the revision was dismissed.

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