1987 (4) TMI 468 - HC - VAT and Sales Tax

Summary

The High Court dismissed the revision against the Board of Revenue's order, which rejected the department's contention regarding the inclusion of an additional amount in the sale price for computing the taxable turnover of the assessee, who sells tyres. The court held that the assessee should only pay sales tax on the amount actually charged from the customer during tyre replacements, not on the entire sale price of the tyre.