https://www.taxtmi.com/caselaws?id=150404 Sales tax collected from purchasers was treated as separately recoverable and excluded from taxable turnover where the sale bills were read with the printed price list forming the basis of the bargain. The price list showed the net price and sales tax separately, and the billed aggregate reflected that break-up even though the invoice did not separately itemise tax. On those facts, the collection was in substance distinct from the sale price, and the assessee was held to have substantially complied with the Board of Revenue's direction that sales tax collected as such should not be included in total turnover. The amount representing sales tax was therefore excluded from taxable turnover. en-us Tue, 30 Jan 1973 00:00:00 +0530 Thu, 16 May 2013 13:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150404 Sales tax collected from purchasers was treated as separately recoverable and excluded from taxable turnover where the sale bills were read with the printed price list forming the basis of the bargain. The price list showed the net price and sales tax separately, and the billed aggregate reflected that break-up even though the invoice did not separately itemise tax. On those facts, the collection was in substance distinct from the sale price, and the assessee was held to have substantially complied with the Board of Revenue's direction that sales tax collected as such should not be included in total turnover. The amount representing sales tax was therefore excluded from taxable turnover. Case-Laws VAT and Sales Tax Tue, 30 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150404