https://www.taxtmi.com/caselaws?id=38354 Retrospective amendment under section 11(1) of the Andhra Pradesh General Sales Tax Act, 1957 rendered sales tax collected by commission agents on jaggery sales legally recoverable for the relevant assessment years, so the amounts realised formed part of the sale price and were treated as business receipts. Because the collections had not been remitted to the sales tax authorities, no deduction was available merely on the basis of collection; the deduction arose only in the year of actual payment. en-us Fri, 18 Jun 1976 00:00:00 +0530 Thu, 06 Jun 2013 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38354 Retrospective amendment under section 11(1) of the Andhra Pradesh General Sales Tax Act, 1957 rendered sales tax collected by commission agents on jaggery sales legally recoverable for the relevant assessment years, so the amounts realised formed part of the sale price and were treated as business receipts. Because the collections had not been remitted to the sales tax authorities, no deduction was available merely on the basis of collection; the deduction arose only in the year of actual payment. Case-Laws Income Tax Fri, 18 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38354