https://www.taxtmi.com/caselaws?id=158634 Market cess collected by a dealer on sales of jaggery in a market yard was not part of turnover because turnover includes only amounts forming part of the sale consideration. The decisive test was whether the cess was included in the price and recovered from the purchaser as consideration for the transfer of goods. On the Tribunal's finding, the cess was a statutory liability of the purchaser, and the dealer merely collected it on behalf of the market committee under the Rules. It therefore could not be assessed to sales tax, and the Tribunal's order was upheld. en-us Wed, 26 Jun 1996 00:00:00 +0530 Sat, 02 Nov 2013 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158634 Market cess collected by a dealer on sales of jaggery in a market yard was not part of turnover because turnover includes only amounts forming part of the sale consideration. The decisive test was whether the cess was included in the price and recovered from the purchaser as consideration for the transfer of goods. On the Tribunal's finding, the cess was a statutory liability of the purchaser, and the dealer merely collected it on behalf of the market committee under the Rules. It therefore could not be assessed to sales tax, and the Tribunal's order was upheld. Case-Laws VAT and Sales Tax Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158634