https://www.taxtmi.com/caselaws?id=156064 Amounts collected as excise duty and bottling charges in the sale of arrack were treated as part of the total sale consideration and therefore formed part of turnover for sales tax purposes. The earlier view excluding excise duty from turnover was stated to be no longer good law in light of later Supreme Court guidance on the nature of excise duty, sale price and turnover. Section 5(3-D) of the Karnataka Sales Tax Act, 1957, was also upheld as valid because its treatment of containers and packing materials as part of the integrated taxable transaction had a rational nexus with simplicity of levy and prevention of tax evasion. en-us Fri, 09 Feb 1990 00:00:00 +0530 Wed, 23 Jul 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156064 Amounts collected as excise duty and bottling charges in the sale of arrack were treated as part of the total sale consideration and therefore formed part of turnover for sales tax purposes. The earlier view excluding excise duty from turnover was stated to be no longer good law in light of later Supreme Court guidance on the nature of excise duty, sale price and turnover. Section 5(3-D) of the Karnataka Sales Tax Act, 1957, was also upheld as valid because its treatment of containers and packing materials as part of the integrated taxable transaction had a rational nexus with simplicity of levy and prevention of tax evasion. Case-Laws VAT and Sales Tax Fri, 09 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156064