1. In this case there is only one question, namely, whether the sales tax amount collected by the assessee is includible in the income of the assessee. As held by us in C.N. Nos. 2468 to 2471 of 1977 (Jonnalla Narashimharao & Co. v. C.I.T. (1993) 200 ITR 588 (SC)), it is includible. The appeal is allowed. No costs.