Post-sale excise duty not passed on to buyer cannot be included in taxable turnover.

Excise duty paid after the sale, where only the invoice price was collected at the time of sale and there was no evidence that the duty was passed on to the purchaser or formed part of the sale consideration, could not be added to taxable turnover. Turnover was treated as the aggregate amount for which goods are sold, and sale price as the consideration payable for the sale. On the factual findings, the later excise burden was not recoverable from customers, so exclusion from turnover was upheld and the revision failed.

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Issues: Whether excise duty paid subsequent to the sale, and not shown to have been passed on to the purchaser or included in the invoice price, can be added to the dealer's taxable turnover.

Analysis: The invoice price alone was collected at the time of sale, and the excise liability arose only later. Turnover under the sales tax law is the aggregate amount for which the goods are sold or the consideration for the sale, and sale price means the amount payable as consideration for the sale. On the factual findings, there was no evidence that the later-paid excise duty was recovered from customers or formed part of the sale consideration. The earlier remand direction had also required verification of whether the duty was passed on, and no such material was established.

Conclusion: The excise duty paid later could not be included in the taxable turnover, and the revision failed.

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