https://www.taxtmi.com/caselaws?id=151351 Sales tax embedded in the sale price was treated as excludible from taxable turnover where price lists and billing practice showed the tax component was part of the consideration and intended to be borne by purchasers. The exclusion was upheld because the collection was shown to be sales tax collected as such, even though the bills did not separately state it. Turnover from sales of empty gunnies was includible in taxable turnover, as the controlling sales-tax principle applied notwithstanding the contention that the assessees were not dealers in empty gunnies or that the sales were outside the course of business. The revenue position prevailed on the empty-gunnies issue. en-us Mon, 01 Mar 1976 00:00:00 +0530 Tue, 04 Jun 2013 18:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151351 Sales tax embedded in the sale price was treated as excludible from taxable turnover where price lists and billing practice showed the tax component was part of the consideration and intended to be borne by purchasers. The exclusion was upheld because the collection was shown to be sales tax collected as such, even though the bills did not separately state it. Turnover from sales of empty gunnies was includible in taxable turnover, as the controlling sales-tax principle applied notwithstanding the contention that the assessees were not dealers in empty gunnies or that the sales were outside the course of business. The revenue position prevailed on the empty-gunnies issue. Case-Laws VAT and Sales Tax Mon, 01 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151351