1962 (9) TMI 36 - HC - VAT and Sales Tax

Summary

The Department challenged the Sales Tax Appellate Tribunal's decision that sales tax collected by the assessee is not liable to assessment if not shown separately in bills. The Tribunal ruled that sales tax collected should be deducted from gross turnover regardless of being shown separately. The High Court agreed with the Tribunal, stating that the absence of a requirement to show sales tax separately does not prevent the deduction. The petition was dismissed. (Citation: 1962 (9) TMI 36 - KERALA HIGH COURT)