https://www.taxtmi.com/caselaws?id=296085 Explanation (1-A) to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 permits exclusion of sales tax from turnover where the dealer has charged and accounted for tax separately in its books, even if the sale invoice shows only a lump sum inclusive price. The decisive factor is the reliable bifurcation of sale price and tax in the accounts and the actual collection and remittance of tax, not a separate tax split in the invoice itself. Earlier decisions supporting that approach were followed, while contrary authorities were distinguished on facts. The assessee was therefore entitled to the exclusion and the department's revisions failed. en-us Wed, 27 Aug 2014 00:00:00 +0530 Sat, 03 Jul 2021 08:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296085 Explanation (1-A) to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 permits exclusion of sales tax from turnover where the dealer has charged and accounted for tax separately in its books, even if the sale invoice shows only a lump sum inclusive price. The decisive factor is the reliable bifurcation of sale price and tax in the accounts and the actual collection and remittance of tax, not a separate tax split in the invoice itself. Earlier decisions supporting that approach were followed, while contrary authorities were distinguished on facts. The assessee was therefore entitled to the exclusion and the department's revisions failed. Case-Laws VAT and Sales Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296085