https://www.taxtmi.com/caselaws?id=166457 Excise duty payable on manufacture remained part of the sale consideration and turnover under sales tax law even when the purchaser discharged it on warehouse clearance, because the point of collection did not alter the character of the levy; that part of the Tribunal's view was upheld. By contrast, the Tribunal's enhancement of turnover by Rs. 5 crores could not stand because no disclosed basis or supporting reasoning was recorded; that finding was set aside and the matter remanded for fresh determination. en-us Thu, 31 Mar 2011 00:00:00 +0530 Sun, 28 Sep 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166457 Excise duty payable on manufacture remained part of the sale consideration and turnover under sales tax law even when the purchaser discharged it on warehouse clearance, because the point of collection did not alter the character of the levy; that part of the Tribunal's view was upheld. By contrast, the Tribunal's enhancement of turnover by Rs. 5 crores could not stand because no disclosed basis or supporting reasoning was recorded; that finding was set aside and the matter remanded for fresh determination. Case-Laws VAT and Sales Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166457