https://www.taxtmi.com/caselaws?id=157471 Sales tax collected from customers may be excluded from taxable turnover where the record shows that the realised amount included a tax component, even if each sale bill does not separately itemise the tax. The Kerala General Sales Tax Rules require separate showing of tax in bills, but that requirement is directed to preventing tax collections from being treated as part of turnover, not to defeat deduction where the tax element is otherwise clearly identifiable. If the sale bills and accounts together demonstrate bifurcation between sale price and sales tax, the deduction is allowable. en-us Fri, 12 Apr 1991 00:00:00 +0530 Sat, 05 Oct 2013 18:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157471 Sales tax collected from customers may be excluded from taxable turnover where the record shows that the realised amount included a tax component, even if each sale bill does not separately itemise the tax. The Kerala General Sales Tax Rules require separate showing of tax in bills, but that requirement is directed to preventing tax collections from being treated as part of turnover, not to defeat deduction where the tax element is otherwise clearly identifiable. If the sale bills and accounts together demonstrate bifurcation between sale price and sales tax, the deduction is allowable. Case-Laws VAT and Sales Tax Fri, 12 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157471