https://www.taxtmi.com/caselaws?id=156956 Excise duty shown in the bill but not payable by the customer under the contract was not part of the taxable turnover for sales tax purposes. Because the contract made the duty reimbursable by the Government and placed no liability on the buyer, the duty could not be treated as part of the amount payable by the purchaser or included in the assessable turnover. The Tribunal's inclusion of the duty was therefore erroneous, and the revision cases were allowed in favour of the assessee. en-us Mon, 23 Dec 1991 00:00:00 +0530 Thu, 26 Sep 2013 16:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156956 Excise duty shown in the bill but not payable by the customer under the contract was not part of the taxable turnover for sales tax purposes. Because the contract made the duty reimbursable by the Government and placed no liability on the buyer, the duty could not be treated as part of the amount payable by the purchaser or included in the assessable turnover. The Tribunal's inclusion of the duty was therefore erroneous, and the revision cases were allowed in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 23 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156956