Entry tax included in sale price must be part of taxable turnover for sales tax computation.

Where motor vehicles were invoiced on an all-inclusive price that covered entry tax, that tax formed part of the sale consideration for computing taxable turnover under the sales tax law. The assessee could not reduce the taxable value merely because the entry tax was adjustable against its own liability under the entry tax statute. On the invoice and surrounding records, the actual sale price charged included entry tax, so sales tax had to be computed on the full consideration. The assessment revision was therefore sustained.

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Issues: Whether the entry tax paid on motor vehicles formed part of the sale consideration for the purpose of computing taxable turnover under the sales tax law.

Analysis: The vehicles were sold with invoices showing the total sale consideration as inclusive of entry tax. The assessee adjusted the entry tax against its sales tax liability and computed tax on a reduced figure. On the invoice and the surrounding records, the sale price actually charged was inclusive of entry tax, and the mere availability of adjustment under the entry tax statute did not justify computing sales tax on a value excluding that component.

Conclusion: The entry tax formed part of the consideration on which sales tax was payable, and the revision of assessment was rightly sustained.

Ratio Decidendi: Where the sale price actually charged is inclusive of entry tax, sales tax must be computed on that full consideration and cannot be reduced by excluding the entry tax merely because such tax is adjustable under the entry tax statute.

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