https://www.taxtmi.com/caselaws?id=155571 Amounts recovered from a purchaser form part of taxable turnover only when they are part of the sale price; where a statute requires the dealer to collect a separate levy and remit it to the appropriate authority, the collection is made under statutory authority as an agent for onward payment and is not part of the price of the goods. Applying that principle, market cess collected under section 12 of the A.P. (Agricultural Produce and Live Stock) Markets Act, 1966 was treated as a statutory collection, not a component of sale consideration. It therefore did not form part of taxable turnover and was not liable to sales tax. en-us Tue, 16 Aug 1988 00:00:00 +0530 Thu, 05 Sep 2013 15:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155571 Amounts recovered from a purchaser form part of taxable turnover only when they are part of the sale price; where a statute requires the dealer to collect a separate levy and remit it to the appropriate authority, the collection is made under statutory authority as an agent for onward payment and is not part of the price of the goods. Applying that principle, market cess collected under section 12 of the A.P. (Agricultural Produce and Live Stock) Markets Act, 1966 was treated as a statutory collection, not a component of sale consideration. It therefore did not form part of taxable turnover and was not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 16 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155571