https://www.taxtmi.com/caselaws?id=163405 Entry tax separately collected by a dealer under the Karnataka Tax on Entry of Goods Act, 1979 was treated as part of the sale consideration under the Karnataka Sales Tax Act, 1957 because the statute did not expressly authorise collection of that levy on behalf of the State. The court noted that sale price and taxable turnover include amounts payable by the purchaser as part of the bargain unless a specific exclusion applies. Since the entry tax was billed separately in invoices but not shown to be a neutral levy collected as agent of the State, it was includible in taxable turnover. The dealer's challenge was rejected. en-us Mon, 26 Jul 2004 00:00:00 +0530 Wed, 02 Apr 2014 12:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163405 Entry tax separately collected by a dealer under the Karnataka Tax on Entry of Goods Act, 1979 was treated as part of the sale consideration under the Karnataka Sales Tax Act, 1957 because the statute did not expressly authorise collection of that levy on behalf of the State. The court noted that sale price and taxable turnover include amounts payable by the purchaser as part of the bargain unless a specific exclusion applies. Since the entry tax was billed separately in invoices but not shown to be a neutral levy collected as agent of the State, it was includible in taxable turnover. The dealer's challenge was rejected. Case-Laws VAT and Sales Tax Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163405