https://www.taxtmi.com/caselaws?id=150522 Amounts collected from purchasers at the time of sale form part of turnover and taxable turnover where they are, in substance, part of the consideration for the goods, even if shown separately in the invoice or described as a charitable or religious contribution. The statutory scheme permits only those deductions expressly authorised by the Act and Rules, and a collection not statutorily permitted cannot be excluded merely by its label. On the facts stated, the mahimai amount was added to the invoice value and taken as part of the sale transaction, so it was includible in taxable turnover. en-us Fri, 14 Apr 1972 00:00:00 +0530 Sat, 18 May 2013 12:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150522 Amounts collected from purchasers at the time of sale form part of turnover and taxable turnover where they are, in substance, part of the consideration for the goods, even if shown separately in the invoice or described as a charitable or religious contribution. The statutory scheme permits only those deductions expressly authorised by the Act and Rules, and a collection not statutorily permitted cannot be excluded merely by its label. On the facts stated, the mahimai amount was added to the invoice value and taken as part of the sale transaction, so it was includible in taxable turnover. Case-Laws VAT and Sales Tax Fri, 14 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150522