https://www.taxtmi.com/caselaws?id=127691 The amended definition of turnover was construed broadly to include the full amount charged in a sale transaction, not merely the base price. Amounts recovered from purchasers as sales tax were treated as part of the consideration for the sale and therefore included in turnover. Likewise, sums collected as dharmam or charity on the occasion of sales were also held to form part of turnover because the label, separate invoicing, or earmarked use of the money did not change its character as part of the sale price. The result was that both categories of collections fell within taxable turnover under the amended sales tax law. en-us Mon, 17 Dec 1956 00:00:00 +0530 Thu, 14 Mar 2013 14:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127691 The amended definition of turnover was construed broadly to include the full amount charged in a sale transaction, not merely the base price. Amounts recovered from purchasers as sales tax were treated as part of the consideration for the sale and therefore included in turnover. Likewise, sums collected as dharmam or charity on the occasion of sales were also held to form part of turnover because the label, separate invoicing, or earmarked use of the money did not change its character as part of the sale price. The result was that both categories of collections fell within taxable turnover under the amended sales tax law. Case-Laws VAT and Sales Tax Mon, 17 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127691