https://www.taxtmi.com/caselaws?id=159907 The Court upheld the Tribunal's decision, dismissing the revision petitions without costs. The Court found that the assessee was entitled to the benefit claimed under section 8-A(1)(a) of the Central Sales Tax Act, as the tax amount collected was not deducted from the turnover. The Court emphasized that the liability for tax payment rests with the dealer, and passing on the tax burden to buyers is permissible as long as the tax amount collected is not deducted from the turnover. en-us Mon, 18 Aug 1997 00:00:00 +0530 Tue, 03 Dec 2013 17:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159907 The Court upheld the Tribunal's decision, dismissing the revision petitions without costs. The Court found that the assessee was entitled to the benefit claimed under section 8-A(1)(a) of the Central Sales Tax Act, as the tax amount collected was not deducted from the turnover. The Court emphasized that the liability for tax payment rests with the dealer, and passing on the tax burden to buyers is permissible as long as the tax amount collected is not deducted from the turnover. Case-Laws VAT and Sales Tax Mon, 18 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159907