https://www.taxtmi.com/caselaws?id=5421 Sales tax collected by an assessee was held includible in income because the Court followed its earlier decision in a connected batch of appeals on the same issue, which had already decided against the assessee and in favour of inclusion. The Court therefore applied the prior ruling and treated the collected sales tax as part of taxable income. The appeal was allowed. en-us Wed, 17 Mar 1993 00:00:00 +0530 Fri, 31 Aug 2018 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5421 Sales tax collected by an assessee was held includible in income because the Court followed its earlier decision in a connected batch of appeals on the same issue, which had already decided against the assessee and in favour of inclusion. The Court therefore applied the prior ruling and treated the collected sales tax as part of taxable income. The appeal was allowed. Case-Laws Income Tax Wed, 17 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5421