https://www.taxtmi.com/caselaws?id=128812 Turnover under the Central Sales Tax Act, 1956 is the aggregate of sale prices under section 2(h), and the Act's rules do not allow deduction of excise duty from turnover. Section 9(3) was read as confined to assessment, collection and enforcement machinery, so the words "in the same manner" imported procedure only and did not carry into the Central Act any substantive deductions available under State sales tax law. The note accepts the view of the Madras and Kerala High Courts and treats contrary authorities on different issues as inapposite; on that basis, excise duty was not deductible and State-law deductions could not be claimed through section 9(3). 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 Turnover under the Central Sales Tax Act, 1956 is the aggregate of sale prices under section 2(h), and the Act's rules do not allow deduction of excise duty from turnover. Section 9(3) was read as confined to assessment, collection and enforcement machinery, so the words "in the same manner" imported procedure only and did not carry into the Central Act any substantive deductions available under State sales tax law. The note accepts the view of the Madras and Kerala High Courts and treats contrary authorities on different issues as inapposite; on that basis, excise duty was not deductible and State-law deductions could not be claimed through section 9(3). Case-Laws VAT and Sales Tax Wed, 27 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128812