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2016 (3) TMI 1203 - SC - VAT and Sales TaxValuation - calculation of sales tax - entry tax - includibility - whether the entry tax amounts collected separately from the customers in the sale bills and paid to the Government will form part of turnover so as to be subjected to levy of sales tax under the KST Act? - Held that: - when a registered dealer is authorised to collect any amount by way of tax, that tax shall not form part of turnover - when it is found that the appellant is a registered dealer, it would entail him to collect the entry tax and such an entry tax cannot be treated as forming part of the turnover - appeal allowed - decided in favor of appellant.
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