https://www.taxtmi.com/caselaws?id=153834 Separately collected sales tax shown in an invoice is treated as distinct from the price of goods under the Bombay Sales Tax Act, 1959. The statutory definition of "sale price" had to be read with the provisions restricting unauthorised tax collection and with Rule 46-A, which allowed a registered dealer either to exclude separately collected tax from sale price or to apply the prescribed formula where tax was not separately collected. On that construction, tax recovered separately by agreement with the purchaser did not form part of the sale price. en-us Mon, 31 Jan 1983 00:00:00 +0530 Wed, 31 Jul 2013 17:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153834 Separately collected sales tax shown in an invoice is treated as distinct from the price of goods under the Bombay Sales Tax Act, 1959. The statutory definition of "sale price" had to be read with the provisions restricting unauthorised tax collection and with Rule 46-A, which allowed a registered dealer either to exclude separately collected tax from sale price or to apply the prescribed formula where tax was not separately collected. On that construction, tax recovered separately by agreement with the purchaser did not form part of the sale price. Case-Laws VAT and Sales Tax Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153834