https://www.taxtmi.com/caselaws?id=127380 Sales tax collected by a dealer was held not to form part of "turnover" under the amended definition in section 2(i) of the Madras General Sales Tax Act, because the phrase "any other sums charged by the dealer" was read as part of the sale consideration and not as a separate tax collection. Omission of section 8-B did not extinguish the rule-based scheme permitting a registered dealer to collect tax subject to conditions and to remit it to the State. The implied repeal argument was rejected, as the statute and rules were capable of harmonious construction without true repugnancy. en-us Tue, 08 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 11:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127380 Sales tax collected by a dealer was held not to form part of "turnover" under the amended definition in section 2(i) of the Madras General Sales Tax Act, because the phrase "any other sums charged by the dealer" was read as part of the sale consideration and not as a separate tax collection. Omission of section 8-B did not extinguish the rule-based scheme permitting a registered dealer to collect tax subject to conditions and to remit it to the State. The implied repeal argument was rejected, as the statute and rules were capable of harmonious construction without true repugnancy. Case-Laws VAT and Sales Tax Tue, 08 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127380