https://www.taxtmi.com/caselaws?id=127302 Where a sales tax statute permits a registered dealer to collect tax separately from the purchaser, that collection is treated as distinct from the sale price and does not form part of turnover. Section 2(k), read with the deduction machinery in the rules and Section 11, shows that such separately collected tax is collected under a statutory privilege subject to accounting conditions, not as consideration for the goods. The separate tax collection is therefore outside the dealer's assessable turnover and is not liable to sales tax as part of turnover. en-us Mon, 21 Jun 1954 00:00:00 +0530 Sat, 27 Jul 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127302 Where a sales tax statute permits a registered dealer to collect tax separately from the purchaser, that collection is treated as distinct from the sale price and does not form part of turnover. Section 2(k), read with the deduction machinery in the rules and Section 11, shows that such separately collected tax is collected under a statutory privilege subject to accounting conditions, not as consideration for the goods. The separate tax collection is therefore outside the dealer's assessable turnover and is not liable to sales tax as part of turnover. Case-Laws VAT and Sales Tax Mon, 21 Jun 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127302