https://www.taxtmi.com/caselaws?id=235354 Excise duty paid after the sale, where only the invoice price was collected at the time of sale and there was no evidence that the duty was passed on to the purchaser or formed part of the sale consideration, could not be added to taxable turnover. Turnover was treated as the aggregate amount for which goods are sold, and sale price as the consideration payable for the sale. On the factual findings, the later excise burden was not recoverable from customers, so exclusion from turnover was upheld and the revision failed. en-us Wed, 05 Jun 2013 00:00:00 +0530 Thu, 10 Jul 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235354 Excise duty paid after the sale, where only the invoice price was collected at the time of sale and there was no evidence that the duty was passed on to the purchaser or formed part of the sale consideration, could not be added to taxable turnover. Turnover was treated as the aggregate amount for which goods are sold, and sale price as the consideration payable for the sale. On the factual findings, the later excise burden was not recoverable from customers, so exclusion from turnover was upheld and the revision failed. Case-Laws VAT and Sales Tax Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235354