https://www.taxtmi.com/caselaws?id=159296 Section 8-A of the Central Sales Tax Act, 1956 permits deduction of the tax component through the prescribed formula only where the tax is embedded in the sale price and not separately charged. The proviso excludes deduction where the dealer has already collected the tax and it is otherwise deducted from the aggregate of sale prices. Accordingly, the formula does not apply to central sales tax separately charged and collected, and the Tribunal's view was upheld. en-us Thu, 10 Jul 1997 00:00:00 +0530 Tue, 19 Nov 2013 18:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159296 Section 8-A of the Central Sales Tax Act, 1956 permits deduction of the tax component through the prescribed formula only where the tax is embedded in the sale price and not separately charged. The proviso excludes deduction where the dealer has already collected the tax and it is otherwise deducted from the aggregate of sale prices. Accordingly, the formula does not apply to central sales tax separately charged and collected, and the Tribunal's view was upheld. Case-Laws VAT and Sales Tax Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159296