https://www.taxtmi.com/caselaws?id=191956 Entry tax separately collected by a registered dealer under the Karnataka Tax on Entry of Goods Act, 1979 was held not to form part of turnover for sales tax purposes under the Karnataka Sales Tax Act, 1957. The controlling principle was that a tax the dealer is statutorily authorised to recover from the purchaser does not become part of the sale consideration or turnover. Because section 3A permitted the registered dealer to collect entry tax, subject to the notified-rate restriction, the amount collected could not be included in turnover. The issue was therefore answered in favour of the assessee. en-us Mon, 14 Mar 2016 00:00:00 +0530 Fri, 05 May 2017 10:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191956 Entry tax separately collected by a registered dealer under the Karnataka Tax on Entry of Goods Act, 1979 was held not to form part of turnover for sales tax purposes under the Karnataka Sales Tax Act, 1957. The controlling principle was that a tax the dealer is statutorily authorised to recover from the purchaser does not become part of the sale consideration or turnover. Because section 3A permitted the registered dealer to collect entry tax, subject to the notified-rate restriction, the amount collected could not be included in turnover. The issue was therefore answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191956