Question ID : 40826

Stamp Vendor - Tax Audit

A person is engaged in selling of stamp papers. He procures the stamp papers from haryana government's website and sell to persons after charging his commission. Commission is not fixed by government but he charges it on his own discretion. For the purpose of Tax Audit, should we consider commission amount only or the whole sale proceeds from sale of stamp paper?

For the purpose of tax audit sale figure has to be considered. Inference:_ CIT Vs. Ahmedabad Stamp Vendors Association (2012) 348 ITR 378 (SC).