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Firstly, divide the tax rate by 100: 7.5/100 = 0.075 (tax rate as a decimal). Note: to easily divide by 100, just move the decimal point two spaces to the left. Now, find the tax value by multiplying tax rate by the before tax price: tax = 69.99 × 0.075 tax = 5.25 (tax value rouded to 2 decimals) Add tax to the before tax price to get the final price:
Section 69:- In Mad HC in 241 ITR 363,158 Taxman 363, 236 ITR 340, J&K HC in 201 CTR 178, it was held that when there was inflated stock to avail higher credit facility from bank (only amount inflated but quantity remained same), the books of the Assessee were duly audited and no trading outside the books were detected, the addition of difference in stock value could not be made as undisclosed income.
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a capitation tax of one dollar upon every person leaving the state by any railroad, stage coach, or other vehicle engaged in the transportation of persons for hire, and mandated that the owners or corporations pay the tax. Op. No. 69-7
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