https://www.taxtmi.com/caselaws?id=162964 An exemption from sales tax could not be denied unless the authority proved actual collection of tax as tax from the buyer. The court noted that the assessee informed buyers that the goods were exempt, did not separately recover tax in invoices or books, and had no agreement or price-control arrangement showing tax was payable over and above the sale price. Mere parity of price between exempt and non-exempt goods, or printing MRP as inclusive of taxes, was insufficient to establish tax collection. On that basis, the exemption was sustained and the tax revision failed. en-us Thu, 25 Jan 2007 00:00:00 +0530 Sat, 02 Jul 2016 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162964 An exemption from sales tax could not be denied unless the authority proved actual collection of tax as tax from the buyer. The court noted that the assessee informed buyers that the goods were exempt, did not separately recover tax in invoices or books, and had no agreement or price-control arrangement showing tax was payable over and above the sale price. Mere parity of price between exempt and non-exempt goods, or printing MRP as inclusive of taxes, was insufficient to establish tax collection. On that basis, the exemption was sustained and the tax revision failed. Case-Laws VAT and Sales Tax Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162964