https://www.taxtmi.com/caselaws?id=164773 The High Court of Kerala held that the sales tax recovered and remitted by the awarder from the contractor's bills should be considered as turnover for tax determination purposes, whether at a compounded rate or not. The Court emphasized that the recovery of tax by the awarder should be treated as payments made by the assessee, and the tax liability should be adjudicated accordingly. The Court allowed the sales tax revision, overturning the Tribunal's order, and ruled that the tax should be paid on the whole contract amount, inclusive of tax recovered from the contract payments made by the awarder. en-us Thu, 01 Jan 2009 00:00:00 +0530 Wed, 30 Apr 2014 14:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164773 The High Court of Kerala held that the sales tax recovered and remitted by the awarder from the contractor's bills should be considered as turnover for tax determination purposes, whether at a compounded rate or not. The Court emphasized that the recovery of tax by the awarder should be treated as payments made by the assessee, and the tax liability should be adjudicated accordingly. The Court allowed the sales tax revision, overturning the Tribunal's order, and ruled that the tax should be paid on the whole contract amount, inclusive of tax recovered from the contract payments made by the awarder. Case-Laws VAT and Sales Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164773