https://www.taxtmi.com/caselaws?id=127804 A sales tax statute providing assessment, appeal, revision, reference and related remedies ordinarily bars resort to Article 226 where the dealer has not used the statutory machinery. The text also states that excise duty paid by purchasers on behalf of the dealer may be treated as part of the sale consideration when the duty is legally payable by the dealer, so that the amount forms part of sale price and taxable turnover. It emphasizes that taxability depends on the substance of the transaction, not its form. en-us Mon, 02 Feb 1959 00:00:00 +0530 Mon, 18 Mar 2013 13:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127804 A sales tax statute providing assessment, appeal, revision, reference and related remedies ordinarily bars resort to Article 226 where the dealer has not used the statutory machinery. The text also states that excise duty paid by purchasers on behalf of the dealer may be treated as part of the sale consideration when the duty is legally payable by the dealer, so that the amount forms part of sale price and taxable turnover. It emphasizes that taxability depends on the substance of the transaction, not its form. Case-Laws VAT and Sales Tax Mon, 02 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127804