https://www.taxtmi.com/caselaws?id=128812 Excise duty paid on goods sold is not deductible from turnover under the Central Sales Tax Act, 1956. Turnover comprises the aggregate sale prices, and the Central Act and its rules contain no provision permitting an excise-duty deduction. Section 9(3) applies only to assessment, collection and enforcement machinery; the phrase "in the same manner" imports State sales-tax procedures but not substantive deductions available under State law. Consequently, an assessee cannot invoke section 9(3) to reduce Central sales-tax turnover by deductions allowed under a State sales-tax statute. en-us Wed, 27 Nov 1963 00:00:00 +0530 Thu, 11 Apr 2013 16:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128812 Excise duty paid on goods sold is not deductible from turnover under the Central Sales Tax Act, 1956. Turnover comprises the aggregate sale prices, and the Central Act and its rules contain no provision permitting an excise-duty deduction. Section 9(3) applies only to assessment, collection and enforcement machinery; the phrase "in the same manner" imports State sales-tax procedures but not substantive deductions available under State law. Consequently, an assessee cannot invoke section 9(3) to reduce Central sales-tax turnover by deductions allowed under a State sales-tax statute. Case-Laws VAT and Sales Tax Wed, 27 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128812