https://www.taxtmi.com/caselaws?id=161062 Yarn cess levied under section 5-A of the Textiles Committee Act, 1963 was treated as a duty of excise, and the Court applied the principle that excise duty on manufacture, when collected from purchasers and passed on in the sale price, forms part of the consideration for sale. Because the sales tax definition of turnover included sums charged by the dealer, the collected cess was brought within taxable turnover. The cess collected by the assessee was therefore includible in turnover and liable to sales tax. en-us Fri, 08 Jun 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161062 Yarn cess levied under section 5-A of the Textiles Committee Act, 1963 was treated as a duty of excise, and the Court applied the principle that excise duty on manufacture, when collected from purchasers and passed on in the sale price, forms part of the consideration for sale. Because the sales tax definition of turnover included sums charged by the dealer, the collected cess was brought within taxable turnover. The cess collected by the assessee was therefore includible in turnover and liable to sales tax. Case-Laws VAT and Sales Tax Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161062