https://www.taxtmi.com/caselaws?id=354008 Sales tax may be excluded from taxable turnover under the Tamil Nadu General Sales Tax Act where acceptable evidence establishes that part of the amount realised was collected as tax, even if sales invoices state only a lump-sum price. Separate tax disclosure in the sale memo is therefore not the sole method of proving collection of tax as such; accounting records may support the deduction. The discussion also addresses consequential penalty for turnover treatment, but presents inconsistent statements on whether the deduction claim and penalty were ultimately sustained. 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 may be excluded from taxable turnover under the Tamil Nadu General Sales Tax Act where acceptable evidence establishes that part of the amount realised was collected as tax, even if sales invoices state only a lump-sum price. Separate tax disclosure in the sale memo is therefore not the sole method of proving collection of tax as such; accounting records may support the deduction. The discussion also addresses consequential penalty for turnover treatment, but presents inconsistent statements on whether the deduction claim and penalty were ultimately sustained. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354008