https://www.taxtmi.com/caselaws?id=100029 Where the sale price of controlled stock was statutorily fixed, a separately recovered amount described as Central sales tax was not treated as part of the bargain price. The Court held that this amount was a separate impost permitted to be recovered from the purchaser and did not constitute a sum charged for anything done by the dealer in respect of the goods at or before delivery. It therefore did not form part of the sale price or taxable turnover under the taxing statute, and the assessee was entitled to deduct it. en-us Mon, 13 Dec 1965 00:00:00 +0530 Sat, 21 Sep 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100029 Where the sale price of controlled stock was statutorily fixed, a separately recovered amount described as Central sales tax was not treated as part of the bargain price. The Court held that this amount was a separate impost permitted to be recovered from the purchaser and did not constitute a sum charged for anything done by the dealer in respect of the goods at or before delivery. It therefore did not form part of the sale price or taxable turnover under the taxing statute, and the assessee was entitled to deduct it. Case-Laws VAT and Sales Tax Mon, 13 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100029