https://www.taxtmi.com/caselaws?id=148590 Sales tax recovered by a dealer from purchasers forms part of the valuable consideration for sale and is included in sale price and turnover under the Madhya Pradesh General Sales Tax Act, 1958. The definition of "sale price" covers the composite amount payable for goods, and in the absence of an express statutory exclusion, tax collected from the purchaser is ordinarily includible. Supreme Court authorities relied upon support this interpretation, so the dealer's collection of sales tax is treated as part of turnover. en-us Mon, 10 Jul 1967 00:00:00 +0530 Tue, 30 Apr 2013 16:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148590 Sales tax recovered by a dealer from purchasers forms part of the valuable consideration for sale and is included in sale price and turnover under the Madhya Pradesh General Sales Tax Act, 1958. The definition of "sale price" covers the composite amount payable for goods, and in the absence of an express statutory exclusion, tax collected from the purchaser is ordinarily includible. Supreme Court authorities relied upon support this interpretation, so the dealer's collection of sales tax is treated as part of turnover. Case-Laws VAT and Sales Tax Mon, 10 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148590