CENTRAL WINES, HYDERABAD ETC. vs SPECIAL COMMERCIAL TAX OFFICER ETC.

The Supreme Court held that under Section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957, the term 'turnover' includes any sum charged by the dealer, including sales tax. The Court clarified that sales tax collected by the vendor is not merely an agency function for the State but part of the sale price, thus includable in turnover for tax computation. The appeals challenging the High Court's decision were dismissed, affirming that vendors have the discretion to charge sales tax without legal obligation to do so.