1981 (5) TMI 125

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.... Tax has come to this Court and claims that the revising authority committed an error of law in separating sales tax from the composite price charged by assessee and then excluding it from the turnover. It is urged that the sale having been made for the price shown in the cash memo the assessee was liable to pay tax on it as the goods were transferred to customers on price shown. 2. On facts foun....

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....ion has been mentioned. Thus virtually now it would appear that though in one cash memo the assessee had separately shown the amount of Sales Tax, while in the other cash memo, these sales tax amount stood included in the total amount. The learned counsel has further shown to me that at the end of the day the salesman used to workout the amount of sales tax included in that one amount mentioned ....