https://www.taxtmi.com/caselaws?id=127889 The charging section determines the true subject of a sales tax levy, and the Legislature may lawfully treat amounts collected as sales tax as part of taxable turnover without changing the levy's essential character. Applying that principle, the Court held that inclusion of sales tax collections in turnover under the Bihar Sales Tax Act, 1947 was valid and against the assessee. Applying the pith and substance doctrine, it also held that the Bihar Sales Tax (Definition of Turnover and Validation of Assessments) Act, 1958 remained a law on taxation of sales of goods within the State List. The validating provisions were therefore constitutionally valid and within the Bihar Legislature's competence, again against the assessee. en-us Wed, 06 Aug 1958 00:00:00 +0530 Fri, 22 Mar 2013 15:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127889 The charging section determines the true subject of a sales tax levy, and the Legislature may lawfully treat amounts collected as sales tax as part of taxable turnover without changing the levy's essential character. Applying that principle, the Court held that inclusion of sales tax collections in turnover under the Bihar Sales Tax Act, 1947 was valid and against the assessee. Applying the pith and substance doctrine, it also held that the Bihar Sales Tax (Definition of Turnover and Validation of Assessments) Act, 1958 remained a law on taxation of sales of goods within the State List. The validating provisions were therefore constitutionally valid and within the Bihar Legislature's competence, again against the assessee. Case-Laws VAT and Sales Tax Wed, 06 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127889