https://www.taxtmi.com/caselaws?id=128495 Rule 7(1)(k) of the General Sales Tax Rules, 1950 permits deduction of sales tax collected by a dealer from gross turnover without requiring that the tax be shown separately in customer bills. Where the rule itself does not impose a separate-item billing condition, the deduction cannot be refused merely because the collection was not separately stated. The contrast with another rule containing an express separate-item requirement confirms that such a condition applies only when specifically provided. On that reasoning, the assessee was entitled to the deduction. en-us Mon, 03 Sep 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128495 Rule 7(1)(k) of the General Sales Tax Rules, 1950 permits deduction of sales tax collected by a dealer from gross turnover without requiring that the tax be shown separately in customer bills. Where the rule itself does not impose a separate-item billing condition, the deduction cannot be refused merely because the collection was not separately stated. The contrast with another rule containing an express separate-item requirement confirms that such a condition applies only when specifically provided. On that reasoning, the assessee was entitled to the deduction. Case-Laws VAT and Sales Tax Mon, 03 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128495