https://www.taxtmi.com/caselaws?id=2471 The court upheld the Tribunal's decision that the amount collected by the assessee forms part of trading receipts, dismissing the appeal raised by the assessee. The judgment favored the Revenue, emphasizing the inclusion of sales tax and turnover tax collections in the assessee's income as trading receipts. en-us Wed, 26 Jul 2006 00:00:00 +0530 Thu, 31 Jul 2008 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2471 The court upheld the Tribunal's decision that the amount collected by the assessee forms part of trading receipts, dismissing the appeal raised by the assessee. The judgment favored the Revenue, emphasizing the inclusion of sales tax and turnover tax collections in the assessee's income as trading receipts. Case-Laws Income Tax Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2471