https://www.taxtmi.com/caselaws?id=157391 Amounts shown in invoices but not actually collected from the purchaser, and only reimbursable under an incentive scheme, do not form part of sale consideration or taxable turnover. The decisive test was whether the excise duty component was in fact collected as price; as it was not, the amount was excluded from turnover. Sales tax actually collected from the customer-purchaser was directed to be refunded, since the turnover dispute had been resolved in the assessee's favour on the excise duty component. en-us Wed, 01 Jun 1994 00:00:00 +0530 Fri, 04 Oct 2013 17:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157391 Amounts shown in invoices but not actually collected from the purchaser, and only reimbursable under an incentive scheme, do not form part of sale consideration or taxable turnover. The decisive test was whether the excise duty component was in fact collected as price; as it was not, the amount was excluded from turnover. Sales tax actually collected from the customer-purchaser was directed to be refunded, since the turnover dispute had been resolved in the assessee's favour on the excise duty component. Case-Laws VAT and Sales Tax Wed, 01 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157391