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<h1>Turnover Tax Imposed on Sales Tax Collected by Assessee Upheld</h1> The High Court of Kerala held that turnover tax can be imposed on sales tax collected by the assessee, contrary to the Tribunal's direction to exempt it. ... - The High Court of Kerala ruled that turnover tax can be levied on sales tax collected by the assessee. The Tribunal directed the assessing authority to exempt sales tax collection from turnover tax, but the Court held that turnover tax includes sales tax. A previous Division Bench decision supported this interpretation. The Court dismissed the tax revision case based on the above position.