https://www.taxtmi.com/caselaws?id=102535 Turnover under section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957 includes the total sale consideration and any other sum charged by the dealer. Sales tax collected from purchasers, whether shown separately in the bill, taken through debit notes, or parked in a suspense account, remained part of the sale price because the Act did not authorise the dealer to collect the levy as an agent of the State. In the absence of a statutory duty on the buyer to pay tax to the seller or to treat the amount as separate State money, the collection was includible in taxable turnover. McDowell was distinguished on the basis that it concerned direct payment to authorities. en-us Fri, 09 Jan 1987 00:00:00 +0530 Thu, 16 Jul 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102535 Turnover under section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957 includes the total sale consideration and any other sum charged by the dealer. Sales tax collected from purchasers, whether shown separately in the bill, taken through debit notes, or parked in a suspense account, remained part of the sale price because the Act did not authorise the dealer to collect the levy as an agent of the State. In the absence of a statutory duty on the buyer to pay tax to the seller or to treat the amount as separate State money, the collection was includible in taxable turnover. McDowell was distinguished on the basis that it concerned direct payment to authorities. Case-Laws VAT and Sales Tax Fri, 09 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102535