https://www.taxtmi.com/caselaws?id=149790 Deduction under rule 6(4)(h) of the Mysore Sales Tax Rules, 1957, turns on whether the amount was actually collected in the character of tax, not merely on whether tax was separately shown in the bill. Unlike clause (f), clause (h) contains no express requirement of separate disclosure. Collection may be established from the contract of sale, invoice, cash memorandum, price list, correspondence, or other surrounding evidence showing that the price was fixed exclusive of tax and that the buyer agreed to pay tax in addition to price. Deduction is unavailable where there is no factual basis to infer tax was passed on to the buyer. en-us Thu, 30 Jul 1970 00:00:00 +0530 Fri, 03 May 2013 15:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149790 Deduction under rule 6(4)(h) of the Mysore Sales Tax Rules, 1957, turns on whether the amount was actually collected in the character of tax, not merely on whether tax was separately shown in the bill. Unlike clause (f), clause (h) contains no express requirement of separate disclosure. Collection may be established from the contract of sale, invoice, cash memorandum, price list, correspondence, or other surrounding evidence showing that the price was fixed exclusive of tax and that the buyer agreed to pay tax in addition to price. Deduction is unavailable where there is no factual basis to infer tax was passed on to the buyer. Case-Laws VAT and Sales Tax Thu, 30 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149790