1962 (9) TMI 36

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of 1960 to the effect that the sales tax collected by the assessee from his customers is not liable to assessment even though it had not been shown as a separate item in the bills issued by him. The year concerned is 1956-57, and the amount of sales tax collected in respect of which relief was denied amounts to Rs. 43,460. 2.. The controversy centres round rule 7 of the General Sales Tax Rules, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Therefore all amounts of sales tax collected by the dealer should be deducted from his gross turnover in arriving at the net turnover taxable. It is obvious that the observation of the assessing authority that so long as the sales tax has not been shown separately in the bill, no allowance can be given for that amount, is incorrect. In rule 7(1)(k) there is no condition that the sales tax collect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X