https://www.taxtmi.com/caselaws?id=127381 Sales tax collected by a dealer under statutory authority is not part of the sale price or aggregate turnover, because it is recovered separately after the bargain and does not belong to the seller. Including such collections in turnover would amount to taxing tax without support in the Act or the Rules. The dealer's sales tax receipts were therefore excluded from turnover, and the assessment excluding them was sustained. en-us Fri, 18 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 11:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127381 Sales tax collected by a dealer under statutory authority is not part of the sale price or aggregate turnover, because it is recovered separately after the bargain and does not belong to the seller. Including such collections in turnover would amount to taxing tax without support in the Act or the Rules. The dealer's sales tax receipts were therefore excluded from turnover, and the assessment excluding them was sustained. Case-Laws VAT and Sales Tax Fri, 18 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127381