https://www.taxtmi.com/caselaws?id=128381 Sales tax under the Bengal Finance (Sales Tax) Act, 1941 is characterised as an impost on the sale transaction, not on the commodity sold. The statutory scheme treats liability as arising from a dealer's turnover in sales, with the charging provision operating only where the seller's business turnover crosses the taxable quantum. The definitions of dealer and turnover reinforce that the tax attaches to sales effected by a person carrying on the business of selling goods, rather than to goods as such. The economic burden may pass to goods or consumers, but the legal incidence remains on the sale event. en-us Fri, 02 Feb 1962 00:00:00 +0530 Wed, 03 Apr 2013 17:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128381 Sales tax under the Bengal Finance (Sales Tax) Act, 1941 is characterised as an impost on the sale transaction, not on the commodity sold. The statutory scheme treats liability as arising from a dealer's turnover in sales, with the charging provision operating only where the seller's business turnover crosses the taxable quantum. The definitions of dealer and turnover reinforce that the tax attaches to sales effected by a person carrying on the business of selling goods, rather than to goods as such. The economic burden may pass to goods or consumers, but the legal incidence remains on the sale event. Case-Laws VAT and Sales Tax Fri, 02 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128381