https://www.taxtmi.com/caselaws?id=187796 A composite sale price may be treated as including sales tax where the tax component is clearly identifiable from the assessee's own cash memos and registers. On the factual findings accepted by the revising authority, the assessee used cash memos showing both separate tax entries and composite amounts for the same goods, and the tax element could be worked out from the maintained records. On that basis, the sales tax component was separated and excluded from turnover, and the revising authority's decision was upheld with no error of law found. en-us Thu, 21 May 1981 00:00:00 +0530 Mon, 07 Nov 2016 14:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187796 A composite sale price may be treated as including sales tax where the tax component is clearly identifiable from the assessee's own cash memos and registers. On the factual findings accepted by the revising authority, the assessee used cash memos showing both separate tax entries and composite amounts for the same goods, and the tax element could be worked out from the maintained records. On that basis, the sales tax component was separated and excluded from turnover, and the revising authority's decision was upheld with no error of law found. Case-Laws VAT and Sales Tax Thu, 21 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187796