https://www.taxtmi.com/caselaws?id=102011 Amounts collected by a dealer from customers, when in substance representing sales tax payable to the revenue, were deductible from taxable turnover under the Kerala sales tax regime. The Court treated the sums as amounts recovered in connection with sales and held that the turnover-deduction rule required their exclusion once they were shown to represent sales tax already realised for the revenue. The assessments were therefore set aside to the extent they included those deposit amounts in turnover, and the petitions succeeded. en-us Thu, 24 Jul 1980 00:00:00 +0530 Fri, 13 Sep 2013 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102011 Amounts collected by a dealer from customers, when in substance representing sales tax payable to the revenue, were deductible from taxable turnover under the Kerala sales tax regime. The Court treated the sums as amounts recovered in connection with sales and held that the turnover-deduction rule required their exclusion once they were shown to represent sales tax already realised for the revenue. The assessments were therefore set aside to the extent they included those deposit amounts in turnover, and the petitions succeeded. Case-Laws VAT and Sales Tax Thu, 24 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102011