https://www.taxtmi.com/caselaws?id=128493 Under the Central Sales Tax Act, 1956, excise duty separately recovered from buyers was treated as part of the sale price and therefore formed part of the assessable turnover, as no statutory exclusion applied. Section 9(3) did not import State rules governing substantive computation of turnover; it applied only the State machinery for assessment, collection and enforcement of central sales tax. Rule 7(1) of the General Sales Tax Rules, 1950 was therefore not available to deduct excise duty from turnover. The revision petition failed, and the disputed duty remained includible in turnover. en-us Thu, 30 Aug 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128493 Under the Central Sales Tax Act, 1956, excise duty separately recovered from buyers was treated as part of the sale price and therefore formed part of the assessable turnover, as no statutory exclusion applied. Section 9(3) did not import State rules governing substantive computation of turnover; it applied only the State machinery for assessment, collection and enforcement of central sales tax. Rule 7(1) of the General Sales Tax Rules, 1950 was therefore not available to deduct excise duty from turnover. The revision petition failed, and the disputed duty remained includible in turnover. Case-Laws VAT and Sales Tax Thu, 30 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128493