mention of the fact that this turnover excludes Excise Duty. The assessee's claim that excise duty has been debited to the Profit ... Excise Duty can be added to the total turnover for computing total income of the assessee. But on similar facts where recovered Excise Duty
turnover. Just as commission
received by an assessee is relatable to exports and yet it cannot from part of
"turnover", excise duty ... from the "turnover" so also excise duty and sales tax do not emanate from the
such turnover. Since excise duty and sales
excise duty. The
assessee was asked to explain why the total turnover
should not be recomputed by including sales tax and
excise duty. In this ... from the "turnover", so also excise
duty and sales tax did not emanate from such turnover.
Since excise duty and sales
whether an excise duty is a
part of "turn over," under the Sales Tax Act - The incidence
of, excise duty being directly relatable ... excise duty
which is collected from them by the authorities of the
excise department.
This Court then proceeded to determine whether excise
duty paid directly
which
actually paid excise duty payable on the IMFL. Consequently the element of
excise duty did not form part of the turnover of the respondents ... argument that the amount payable by way of excise duty necessarily became
part of the turnover of the manufacturers.
On such reasoning the High Court
relatable to exports and yet it cannot form part
of "turnover", excise duty and sales tax also
cannot form part ... from the "turnover", so also
excise duty and sales tax did not emanate from
such turnover. Since excise duty and sales
export turnover did not include excise duty and sale
tax. The export turnover is the numerator in the above
formula whereas the total turnover ... sale of scrap in the domestic
market shall form part of total turnover whereas excise duty, sales
tax, commission and miscellaneous income shall
relatable to exports and
yet it cannot form part of "turnover", excise duty and sales tax
also cannot form part ... from the "turnover", so also excise duty and sales
tax did not emanate from such turnover. Since excise duty and
sales
payment of excise duty which was collected from them by the authorities of the Excise Department and held that excise duty did not go into ... term 'turnover' included excise duty and it depends upon the provisions of law and the fact that the excise duty
excise duty paid by the company constituted part of its taxable turnover, it should be established that the duty so paid is part ... payment of excise duty, it is not easy to understand how the excise duty payable in respect of the goods sold, is part
