https://www.taxtmi.com/caselaws?id=100758 Where the sales tax statute placed liability on the dealer and contained no provision authorising collection of tax as such from purchasers, amounts recovered from buyers by way of sales tax formed part of the sale consideration. Turnover, defined by reference to the aggregate of sale price, therefore included such recovered sums because they were part of the valuable consideration payable for the goods. The later insertion of section 7-A did not alter that position for the material years. The appeals were accordingly decided against the assessee and in favour of the Revenue. en-us Wed, 28 Jul 1971 00:00:00 +0530 Wed, 18 Sep 2013 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100758 Where the sales tax statute placed liability on the dealer and contained no provision authorising collection of tax as such from purchasers, amounts recovered from buyers by way of sales tax formed part of the sale consideration. Turnover, defined by reference to the aggregate of sale price, therefore included such recovered sums because they were part of the valuable consideration payable for the goods. The later insertion of section 7-A did not alter that position for the material years. The appeals were accordingly decided against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 28 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100758