https://www.taxtmi.com/caselaws?id=127508 Amounts collected by a dealer as tax, though separately shown in the bill, were treated as part of the sale price and, once deemed by statute to form part of turnover, formed part of the dealer's total turnover. On that construction, they were not confined to the basic tax under section 3(1)(b) of the Madras General Sales Tax Act, 1939. The additional levy under section 3(2)(iv) also applied where the goods sold were within its scope. The Tribunal's contrary view was rejected, and liability to the additional tax was upheld. en-us Fri, 06 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 15:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127508 Amounts collected by a dealer as tax, though separately shown in the bill, were treated as part of the sale price and, once deemed by statute to form part of turnover, formed part of the dealer's total turnover. On that construction, they were not confined to the basic tax under section 3(1)(b) of the Madras General Sales Tax Act, 1939. The additional levy under section 3(2)(iv) also applied where the goods sold were within its scope. The Tribunal's contrary view was rejected, and liability to the additional tax was upheld. Case-Laws VAT and Sales Tax Fri, 06 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127508