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1987 (1) TMI 442 - SC - VAT and Sales TaxWhether the amount collected by the seller from the buyer which comprises of the two components the actual sale price and the sales tax is a part of the 'turnover' and comes within the expression 'any other sum charged by the dealer whatever be the description, name or object thereof' occurring in the definition in section 2(s) Section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957? Held that:- Appeal dismissed. There is no substance in any of the contentions urged on behalf of the appellants. The view taken by the High Court who repulsed the plea of the assessees that the amount of sales tax so collected from the buyers was not includible in the turnover for the purposes of computing the sales tax liability of the assessees is unexceptionable. The interim orders shall stand vacated. The appellants- assessees will be liable to pay the amount due as sales tax along with interest thereon at 12 per cent as per the condition imposed by this Court at the time of granting the interim stay. The sales tax authorities may recover the amount due by encashing the bank guarantee as also by effecting recovery in accordance with law.
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