https://www.taxtmi.com/caselaws?id=164773 Under the Kerala General Sales Tax Act compounding scheme, tax is levied on the whole contract amount rather than the net sum received after deductions. Sales tax recovered and remitted by the awarder from the contractor's bill is treated as part of contract turnover for compounding purposes, with credit to be given in assessment. Such recovery is excluded only where the contract separately provides reimbursement of actual tax paid by the contractor in a manner amounting to tax collection under the applicable rule. The document states that exclusion was rejected and the contract recoveries were to be reckoned in turnover. 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 Under the Kerala General Sales Tax Act compounding scheme, tax is levied on the whole contract amount rather than the net sum received after deductions. Sales tax recovered and remitted by the awarder from the contractor's bill is treated as part of contract turnover for compounding purposes, with credit to be given in assessment. Such recovery is excluded only where the contract separately provides reimbursement of actual tax paid by the contractor in a manner amounting to tax collection under the applicable rule. The document states that exclusion was rejected and the contract recoveries were to be reckoned in turnover. Case-Laws VAT and Sales Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164773