When the assessee is not permitted to collect the sales tax ...
Assessee Cannot Collect Sales Tax but Including It in Dealer's Price Counts as Trading Receipt Per State Notification.
May 27, 2013
Case Laws Income Tax AT
When the assessee is not permitted to collect the sales tax under the notification issued by the State Govt. the collection of sales tax as a part of dealers' price is nothing but constitutes a trading receipt. - AT
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