https://www.taxtmi.com/caselaws?id=127269 Amounts a dealer collects from purchasers as sales tax are includible in the sale price and therefore form part of taxable turnover where the statutory definitions of turnover and sale price are broad enough to cover all sums received in respect of the sale. The dealer's ability to shift the tax burden to the purchaser does not change the statutory character of the receipt for assessment purposes. A governmental publication could not override the Act, and no provision made the dealer the Government's agent for collection. The amount collected as sales tax was held to fall within taxable turnover, and the question was answered in the affirmative against the petitioner. en-us Thu, 16 Oct 1952 00:00:00 +0530 Wed, 06 Mar 2013 13:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127269 Amounts a dealer collects from purchasers as sales tax are includible in the sale price and therefore form part of taxable turnover where the statutory definitions of turnover and sale price are broad enough to cover all sums received in respect of the sale. The dealer's ability to shift the tax burden to the purchaser does not change the statutory character of the receipt for assessment purposes. A governmental publication could not override the Act, and no provision made the dealer the Government's agent for collection. The amount collected as sales tax was held to fall within taxable turnover, and the question was answered in the affirmative against the petitioner. Case-Laws VAT and Sales Tax Thu, 16 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127269