https://www.taxtmi.com/caselaws?id=150668 Deduction from gross turnover under the Bihar Sales Tax Act, 1959 is available only where sales tax is actually and separately collected from the purchaser in addition to the sale price. Separate mention in cash memos or bills is not indispensable, because collection may be proved by other evidence; however, the ative fact remains whether such tax was in fact collected as tax. On the finding that the dealer had not separately collected special sales tax from customers, the claimed amounts were not deductible in computing taxable turnover, and the rejection of the deduction claim was upheld. en-us Tue, 07 May 1974 00:00:00 +0530 Tue, 21 May 2013 11:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150668 Deduction from gross turnover under the Bihar Sales Tax Act, 1959 is available only where sales tax is actually and separately collected from the purchaser in addition to the sale price. Separate mention in cash memos or bills is not indispensable, because collection may be proved by other evidence; however, the ative fact remains whether such tax was in fact collected as tax. On the finding that the dealer had not separately collected special sales tax from customers, the claimed amounts were not deductible in computing taxable turnover, and the rejection of the deduction claim was upheld. Case-Laws VAT and Sales Tax Tue, 07 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150668