https://www.taxtmi.com/caselaws?id=247833 The High Court upheld the tax assessment on the consolidated amount charged by the company for retreading tires on a works contract basis. It ruled that the tax collected formed part of the turnover, emphasizing the need for separate display of tax for exclusion. The Court held that the entire consideration, including the tax element, constituted the turnover, dismissing the company's argument for tax deduction. The judgment highlighted that the structure of bills or accounts does not impact tax liability determination under the Act. en-us Mon, 19 Sep 2011 00:00:00 +0530 Tue, 23 Sep 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247833 The High Court upheld the tax assessment on the consolidated amount charged by the company for retreading tires on a works contract basis. It ruled that the tax collected formed part of the turnover, emphasizing the need for separate display of tax for exclusion. The Court held that the entire consideration, including the tax element, constituted the turnover, dismissing the company's argument for tax deduction. The judgment highlighted that the structure of bills or accounts does not impact tax liability determination under the Act. Case-Laws VAT and Sales Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247833