https://www.taxtmi.com/caselaws?id=154413 The High Court allowed the tax revision cases, ruling in favor of the assessee, a tea producer and dealer. The court held that the sales tax paid by the assessee could be excluded from the total turnover, emphasizing that if there was mutual understanding between the seller and the buyer that the price included the tax, the seller could claim deduction for the sales tax paid. The court relied on legal precedents and statutory provisions to support its decision, highlighting that even if the sales tax was not separately shown in the sale documents, as long as both parties were aware of its inclusion, the deduction was permissible. en-us Wed, 01 Aug 1984 00:00:00 +0530 Mon, 19 Aug 2013 18:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154413 The High Court allowed the tax revision cases, ruling in favor of the assessee, a tea producer and dealer. The court held that the sales tax paid by the assessee could be excluded from the total turnover, emphasizing that if there was mutual understanding between the seller and the buyer that the price included the tax, the seller could claim deduction for the sales tax paid. The court relied on legal precedents and statutory provisions to support its decision, highlighting that even if the sales tax was not separately shown in the sale documents, as long as both parties were aware of its inclusion, the deduction was permissible. Case-Laws VAT and Sales Tax Wed, 01 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154413