https://www.taxtmi.com/caselaws?id=152575 Sales tax deducted from taxable turnover under section 7 of the Bihar Sales Tax Act, 1959 may be proved by reliable evidence other than a separate entry in the sale memo. The phrase "collected as such" requires the dealer to show, on acceptable material such as account books or other evidence, that part of the receipt represented sales tax, and the taxing authority must consider that material before rejecting the claim. Because the Deputy Commissioner accepted the evidence and the Tribunal found it unreliable on no proper basis, the deduction could not be disallowed on a narrow reading of the sale memos. en-us Thu, 03 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152575 Sales tax deducted from taxable turnover under section 7 of the Bihar Sales Tax Act, 1959 may be proved by reliable evidence other than a separate entry in the sale memo. The phrase "collected as such" requires the dealer to show, on acceptable material such as account books or other evidence, that part of the receipt represented sales tax, and the taxing authority must consider that material before rejecting the claim. Because the Deputy Commissioner accepted the evidence and the Tribunal found it unreliable on no proper basis, the deduction could not be disallowed on a narrow reading of the sale memos. Case-Laws VAT and Sales Tax Thu, 03 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152575