1951 (8) TMI 16 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh dismissed the application of a wholesale dealer in cigarettes regarding the inclusion of sales tax in the gross turnover. The Court held that the sales tax charged separately must be included in the turnover for taxation purposes. The Court relied on a similar decision by the Calcutta High Court and rejected the firm's argument based on trade practice. The application for revision was dismissed.