TaxTMI 
TaxTMI 
1953 (7) TMI 4
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....XI of 1125, and as such he collected sales tax from his purchasers. The amount of sales tax collected was made the subject-matter of a further levy of sales tax by respondent 1 who is the Agricultural Income-tax and Rural Sales Tax Officer, Perumbavoor, rejecting the objection made by the petitioner. His appeal to respondent 2, who is the Assistant Commissioner of Agricultural Income-tax and Sales....
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....he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall be excluded from his turnover." The second explanation to this definition is to the effect that: "(ii) the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time or before the delivery thereof." Section 3, sub-section (4), reads t....
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....eviable not upon the gross turnover but upon the net turnover and Rule 7(1) which has already been referred to expressly provides in the first portion that: "The tax or taxes under Section 3 or 5 or the notification or notifi- cations under Section 6 shall be levied on the net turnover of a dealer." The next sentence in that rule is that: "In determining the net turnover the amounts specified in c....
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.... behalf of the State and his obligation was to make it over to the State on whose behalf he made the collection. No part of the money collected by way of sales tax belongs to him. It cannot be said under Section 2, Clause (k), Explanation (ii), that the sales tax is the sum charged for anything done by the dealer in respect of the goods sold. The dealer did nothing to the goods sold in order to e....