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<h1>Sales tax not paid by assessee not included in total income - High Court ruling on accounting method</h1> The High Court of Andhra Pradesh held that sales tax collected but not paid by the assessee is not to be included in the total income for the assessment ... Accounting, Income, Sales Tax The High Court of Andhra Pradesh ruled that sales tax collected but not paid by the assessee is not includible in the total income for the assessment year. The court based its decision on the mercantile system of accounting followed by the assessee. The judgment was in favor of the assessee and against the Revenue.