https://www.taxtmi.com/caselaws?id=354008 Sales tax collected as such may be excluded from taxable turnover if acceptable evidence shows that part of the lump-sum sale price represented tax, and the deduction is not confined to separate disclosure in the sale invoice. The note states that entries in the books of account can support the claim where they reliably evidence the tax component, even if the sales bills do not itemise it separately. Applying that principle, the assessee's claim for notional deduction was rejected and the consequential penalty was upheld in the cited matter. en-us Wed, 20 Dec 2017 00:00:00 +0530 Mon, 15 Jan 2018 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354008 Sales tax collected as such may be excluded from taxable turnover if acceptable evidence shows that part of the lump-sum sale price represented tax, and the deduction is not confined to separate disclosure in the sale invoice. The note states that entries in the books of account can support the claim where they reliably evidence the tax component, even if the sales bills do not itemise it separately. Applying that principle, the assessee's claim for notional deduction was rejected and the consequential penalty was upheld in the cited matter. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354008