Sales tax collections includible in income when the Court follows its prior ruling against the assessee.

Sales tax collected by an assessee was held includible in income because the Court followed its earlier decision in a connected batch of appeals on the same issue, which had already decided against the assessee and in favour of inclusion. The Court therefore applied the prior ruling and treated the collected sales tax as part of taxable income. The appeal was allowed.

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Issues: Whether sales tax amount collected by the assessee was includible in the assessee's income.

Analysis: The question was answered by following the Court's earlier decision in a connected batch of appeals, in which the same issue had been decided against the assessee and in favour of inclusion of the sales tax collections in income.

Conclusion: The sales tax amount collected by the assessee was includible in its income. The appeal was accordingly allowed.

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