https://www.taxtmi.com/caselaws?id=99586 Where a validating statute deems sales-tax collections to form part of turnover, that enlarged turnover can be used to compute the additional levy on specially taxed goods under the Madras General Sales Tax Act. The statutory scheme imposed a general tax on total turnover and a further tax on turnover of specified goods, so the tax element embedded in the sale price was not excluded from the computation. The contention that the additional levy should be confined to the minimum rate despite inclusion of sales-tax collections was rejected, and the assessment restoring the additional tax was sustained. en-us Mon, 27 Nov 1961 00:00:00 +0530 Fri, 09 Oct 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99586 Where a validating statute deems sales-tax collections to form part of turnover, that enlarged turnover can be used to compute the additional levy on specially taxed goods under the Madras General Sales Tax Act. The statutory scheme imposed a general tax on total turnover and a further tax on turnover of specified goods, so the tax element embedded in the sale price was not excluded from the computation. The contention that the additional levy should be confined to the minimum rate despite inclusion of sales-tax collections was rejected, and the assessment restoring the additional tax was sustained. Case-Laws VAT and Sales Tax Mon, 27 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99586