https://www.taxtmi.com/caselaws?id=150161 Sales tax separately charged on coal sales formed part of turnover under the M.P. General Sales Tax Act, 1958, because "turnover" and "sale price" cover the whole consideration realised for the goods. The Colliery Control Order fixed a controlled coal price but stated that the quoted price was exclusive of State sales tax and Central sales tax, so tax could be added to the controlled price and was not excluded from the amount actually received. Paragraph 12B did not shift tax liability to the purchaser. Where a dealer passes on its tax burden by collecting it from the buyer, the amount collected is included in sale price and taxable turnover unless law provides otherwise. en-us Fri, 14 Jan 1972 00:00:00 +0530 Thu, 09 May 2013 15:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150161 Sales tax separately charged on coal sales formed part of turnover under the M.P. General Sales Tax Act, 1958, because "turnover" and "sale price" cover the whole consideration realised for the goods. The Colliery Control Order fixed a controlled coal price but stated that the quoted price was exclusive of State sales tax and Central sales tax, so tax could be added to the controlled price and was not excluded from the amount actually received. Paragraph 12B did not shift tax liability to the purchaser. Where a dealer passes on its tax burden by collecting it from the buyer, the amount collected is included in sale price and taxable turnover unless law provides otherwise. Case-Laws VAT and Sales Tax Fri, 14 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150161