https://www.taxtmi.com/caselaws?id=247833 On a works contract quoted and received for a consolidated price inclusive of tax, the tax element could not be excluded from turnover under Explanation (1-A) to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959. Turnover was the aggregate contractual consideration, and exclusion was available only where tax was separately charged outside the price of the goods. Internal book entries or later apportionment of labour, materials and tax did not create a separate tax collection in the transaction itself. The Madras HC therefore upheld the Revenue's view and rejected the assessee's claim for exclusion. 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 On a works contract quoted and received for a consolidated price inclusive of tax, the tax element could not be excluded from turnover under Explanation (1-A) to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959. Turnover was the aggregate contractual consideration, and exclusion was available only where tax was separately charged outside the price of the goods. Internal book entries or later apportionment of labour, materials and tax did not create a separate tax collection in the transaction itself. The Madras HC therefore upheld the Revenue's view and rejected the assessee's claim for exclusion. Case-Laws VAT and Sales Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247833