https://www.taxtmi.com/caselaws?id=102620 Amounts collected by a dealer merely as a collecting agent for the Government, and not as part of the sale price, do not form part of taxable turnover under the Kerala General Sales Tax Act, 1963. The administrative surcharge and price equalisation charge were liabilities of the retailers to the Government, were separately collected on the Government's behalf, and never became part of the goods' price. On that basis, their inclusion in the appellant's taxable turnover was unjustified and was set aside. en-us Wed, 18 Feb 1987 00:00:00 +0530 Wed, 11 Sep 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102620 Amounts collected by a dealer merely as a collecting agent for the Government, and not as part of the sale price, do not form part of taxable turnover under the Kerala General Sales Tax Act, 1963. The administrative surcharge and price equalisation charge were liabilities of the retailers to the Government, were separately collected on the Government's behalf, and never became part of the goods' price. On that basis, their inclusion in the appellant's taxable turnover was unjustified and was set aside. Case-Laws VAT and Sales Tax Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102620