https://www.taxtmi.com/caselaws?id=154184 Amounts collected by a dealer in the sale bill as "charity" were treated as part of turnover under the Karnataka Sales Tax Act, 1957, because turnover includes the aggregate amount for which goods are sold and the bill must be read as a whole to identify the price paid. The collection was made on the occasion of sale and was inseparably linked with the transaction, so it formed part of the sale consideration. A prior Tribunal precedent was held inapplicable because it had not decided whether such charitable collections were includible in turnover under sales tax law. The charity collections were therefore liable to tax and the assessing authority's view was restored. en-us Mon, 21 Nov 1983 00:00:00 +0530 Fri, 09 Aug 2013 18:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154184 Amounts collected by a dealer in the sale bill as "charity" were treated as part of turnover under the Karnataka Sales Tax Act, 1957, because turnover includes the aggregate amount for which goods are sold and the bill must be read as a whole to identify the price paid. The collection was made on the occasion of sale and was inseparably linked with the transaction, so it formed part of the sale consideration. A prior Tribunal precedent was held inapplicable because it had not decided whether such charitable collections were includible in turnover under sales tax law. The charity collections were therefore liable to tax and the assessing authority's view was restored. Case-Laws VAT and Sales Tax Mon, 21 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154184