High Court upholds exclusion of sales tax from turnover in Commissioner of Sales Tax revision case

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax, upholding the decision of the revising authority to exclude sales tax from the turnover. The court found no error in the exclusion of the sales tax amount and ordered the dismissal of the revision with costs assessed at Rs. 200.

---

---

The High Court of Allahabad dismissed the revision filed by the Commissioner of Sales Tax, who claimed that the revising authority erred in excluding sales tax from the turnover. The revising authority found that the sales tax amount could be separated from the composite price charged by the assessee and excluded it. The court upheld this decision, stating that there was no error in excluding the sales tax amount. The revision was dismissed with costs assessed at Rs. 200.

---