https://www.taxtmi.com/caselaws?id=183275 Where sale invoices and the sales day book separately showed the gross price, the trade tax component and the assessable value, the amount realised as trade tax was treated as separately charged under the U.P. Trade Tax Act. The statutory definition of turnover excluded tax realised on sale or purchase of goods when that amount was separately indicated. On that basis, the trade tax component could not be included in turnover, and the assessee succeeded on the disputed point. en-us Mon, 10 May 1999 00:00:00 +0530 Fri, 03 Jun 2016 12:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183275 Where sale invoices and the sales day book separately showed the gross price, the trade tax component and the assessable value, the amount realised as trade tax was treated as separately charged under the U.P. Trade Tax Act. The statutory definition of turnover excluded tax realised on sale or purchase of goods when that amount was separately indicated. On that basis, the trade tax component could not be included in turnover, and the assessee succeeded on the disputed point. Case-Laws VAT and Sales Tax Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183275