https://www.taxtmi.com/caselaws?id=154452 Textile committee cess collected by a seller under the Textiles Committee Act was treated as a separate statutory impost, not as part of the sale price or sales turnover under the Tamil Nadu General Sales Tax Act. The fact that the cess and sales tax were collected at the point of sale did not alter its character, because amounts collected only as a statutory obligation for remittance under another enactment do not become sale proceeds. Accordingly, the cess was excluded from taxable turnover and could not be brought to tax under the sales tax law. en-us Tue, 07 Aug 1984 00:00:00 +0530 Wed, 21 Aug 2013 15:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154452 Textile committee cess collected by a seller under the Textiles Committee Act was treated as a separate statutory impost, not as part of the sale price or sales turnover under the Tamil Nadu General Sales Tax Act. The fact that the cess and sales tax were collected at the point of sale did not alter its character, because amounts collected only as a statutory obligation for remittance under another enactment do not become sale proceeds. Accordingly, the cess was excluded from taxable turnover and could not be brought to tax under the sales tax law. Case-Laws VAT and Sales Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154452