https://www.taxtmi.com/caselaws?id=157900 Amounts collected by a seller merely as a conduit for a third party do not form part of sale price or taxable turnover where they are payable to that third party for services rendered and are not received by the seller on its own account. Here, the State Federation commission was collected only at the instance of the State Federations, credited to their accounts and remitted to them, so it was treated as a collecting agent's receipt rather than consideration for the sale. The commission was therefore outside taxable turnover under the Bombay Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. en-us Wed, 15 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 18:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157900 Amounts collected by a seller merely as a conduit for a third party do not form part of sale price or taxable turnover where they are payable to that third party for services rendered and are not received by the seller on its own account. Here, the State Federation commission was collected only at the instance of the State Federations, credited to their accounts and remitted to them, so it was treated as a collecting agent's receipt rather than consideration for the sale. The commission was therefore outside taxable turnover under the Bombay Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157900