https://www.taxtmi.com/caselaws?id=148582 Under the Mysore sales tax law and the Central Sales Tax framework, tax collected by a dealer under the Central Sales Tax Act was not part of taxable turnover where the State rule expressly excluded amounts collected by way of tax. Section 9(3) required central sales tax to be assessed and collected in the same manner as under the State law, subject to the Central Rules, and Rule 11(2) of the Central Sales Tax (Registration and Turnover) Rules operated only as an additional deduction for returned goods. In the absence of direct repugnancy, the State deduction continued to apply, so the collected tax was deductible from turnover. en-us Thu, 21 Nov 1968 00:00:00 +0530 Tue, 30 Apr 2013 15:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148582 Under the Mysore sales tax law and the Central Sales Tax framework, tax collected by a dealer under the Central Sales Tax Act was not part of taxable turnover where the State rule expressly excluded amounts collected by way of tax. Section 9(3) required central sales tax to be assessed and collected in the same manner as under the State law, subject to the Central Rules, and Rule 11(2) of the Central Sales Tax (Registration and Turnover) Rules operated only as an additional deduction for returned goods. In the absence of direct repugnancy, the State deduction continued to apply, so the collected tax was deductible from turnover. Case-Laws VAT and Sales Tax Thu, 21 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148582