https://www.taxtmi.com/caselaws?id=127342 Amounts collected by a registered dealer as sales tax under the statutory collection provision retained their character as tax and did not form part of the bargain of sale or gross turnover. The statutory scheme allowed collection only of the tax leviable under the Act and required remission to the Government, while the charging and assessment provisions treated such collections separately from sale price. On that footing, money collected and paid over as tax could not be taxed again as part of turnover. The Madras HC therefore upheld the view that the collections remained outside taxable turnover and the challenge to the Tribunal's approach failed. en-us Thu, 07 Jan 1954 00:00:00 +0530 Thu, 07 Mar 2013 16:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127342 Amounts collected by a registered dealer as sales tax under the statutory collection provision retained their character as tax and did not form part of the bargain of sale or gross turnover. The statutory scheme allowed collection only of the tax leviable under the Act and required remission to the Government, while the charging and assessment provisions treated such collections separately from sale price. On that footing, money collected and paid over as tax could not be taxed again as part of turnover. The Madras HC therefore upheld the view that the collections remained outside taxable turnover and the challenge to the Tribunal's approach failed. Case-Laws VAT and Sales Tax Thu, 07 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127342