https://www.taxtmi.com/caselaws?id=153223 Octroi duty recovered by a dealer, even if separately shown at the point of sale, forms part of the sale price where it merges into the sale consideration. Following the earlier Division Bench view, the Orissa High Court held that such amount must be included while determining tax liability under the Orissa Sales Tax Act, 1947. The question was answered in the affirmative, in favour of the Revenue. en-us Wed, 21 Oct 1981 00:00:00 +0530 Fri, 19 Jul 2013 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153223 Octroi duty recovered by a dealer, even if separately shown at the point of sale, forms part of the sale price where it merges into the sale consideration. Following the earlier Division Bench view, the Orissa High Court held that such amount must be included while determining tax liability under the Orissa Sales Tax Act, 1947. The question was answered in the affirmative, in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 21 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153223