https://www.taxtmi.com/caselaws?id=127246 Sales tax collected by a registered dealer under a statutory obligation does not form part of turnover for further sales tax under the Travancore-Cochin General Sales Tax Act. Section 2(k) defines turnover as the aggregate amount for which goods are bought or sold, and the explanation for sums charged for work done by the dealer does not extend to sales tax collections. Section 3(4) requires turnover to be computed under the prescribed rules, and Rule 7(1) directs deduction of sales tax collected by the dealer in arriving at net turnover. The dealer acts for and on behalf of the State and has no beneficial interest in those amounts. en-us Tue, 07 Jul 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127246 Sales tax collected by a registered dealer under a statutory obligation does not form part of turnover for further sales tax under the Travancore-Cochin General Sales Tax Act. Section 2(k) defines turnover as the aggregate amount for which goods are bought or sold, and the explanation for sums charged for work done by the dealer does not extend to sales tax collections. Section 3(4) requires turnover to be computed under the prescribed rules, and Rule 7(1) directs deduction of sales tax collected by the dealer in arriving at net turnover. The dealer acts for and on behalf of the State and has no beneficial interest in those amounts. Case-Laws VAT and Sales Tax Tue, 07 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127246