1981 (5) TMI 125

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..... ity 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 found there appears to be no merit in the submission. The revisin .....

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..... hough 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 in tie cash memo and then used to put that sales tax amount in t .....

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