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        VAT and Sales Tax

        1998 (4) TMI 549 - HC - VAT and Sales Tax

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        Sales Tax: Customer Collected Tax Not Included in Turnover The Allahabad HC upheld the Trade-tax Tribunal's decision that tax collected from customers is not part of turnover for sales-tax levy. The Court ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Sales Tax: Customer Collected Tax Not Included in Turnover

                            The Allahabad HC upheld the Trade-tax Tribunal's decision that tax collected from customers is not part of turnover for sales-tax levy. The Court dismissed the revision filed by the Commissioner of Sales-tax.


                            The Allahabad High Court upheld the Trade-tax Tribunal's decision that tax realized by a dealer from customers cannot be considered as part of turnover for sales-tax levy. The Court relied on previous judgments and dismissed the revision filed by the Commissioner of Sales-tax. (1998 (4) TMI 549 - ALLAHABAD HIGH COURT)
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