https://www.taxtmi.com/caselaws?id=127090 Under the Bengal Finance (Sales Tax) Act, 1941, amounts separately charged and recovered by a dealer as sales tax were treated as part of the sale price because the tax burden fell on the dealer and the extra recovery formed part of the consideration paid by the buyer. As a result, those sums were also included in the dealer's gross turnover, which is computed by reference to aggregate sale prices received during the relevant period. The contrary argument based on the English purchase-tax scheme was rejected because that legislation contained an express deduction mechanism not found in the Bengal Act. en-us Tue, 07 Sep 1948 00:00:00 +0530 Tue, 26 Feb 2013 10:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127090 Under the Bengal Finance (Sales Tax) Act, 1941, amounts separately charged and recovered by a dealer as sales tax were treated as part of the sale price because the tax burden fell on the dealer and the extra recovery formed part of the consideration paid by the buyer. As a result, those sums were also included in the dealer's gross turnover, which is computed by reference to aggregate sale prices received during the relevant period. The contrary argument based on the English purchase-tax scheme was rejected because that legislation contained an express deduction mechanism not found in the Bengal Act. Case-Laws VAT and Sales Tax Tue, 07 Sep 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127090