https://www.taxtmi.com/caselaws?id=156739 Where surcharge is levied on a dealer's turnover and the surcharge statute contains no deduction mechanism comparable to the sales tax law, sales tax collected from customers as part of the sale consideration is includible in turnover for surcharge assessment. The Kerala High Court held that, because the Kerala Surcharge on Taxes Act, 1957 does not define turnover and does not provide any deduction for separately shown sales tax collections, the entire consideration received on sales must be taken into account. The Tribunal's contrary view was rejected and the assessment had to be recomputed by including sales tax collections. en-us Mon, 03 Jun 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156739 Where surcharge is levied on a dealer's turnover and the surcharge statute contains no deduction mechanism comparable to the sales tax law, sales tax collected from customers as part of the sale consideration is includible in turnover for surcharge assessment. The Kerala High Court held that, because the Kerala Surcharge on Taxes Act, 1957 does not define turnover and does not provide any deduction for separately shown sales tax collections, the entire consideration received on sales must be taken into account. The Tribunal's contrary view was rejected and the assessment had to be recomputed by including sales tax collections. Case-Laws VAT and Sales Tax Mon, 03 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156739