Sales Tax as Deduction in Computation of Income Tax

Q: Is Sales Tax allowed as Deduction under Income Tax Law?
Ans: No, Sales Tax is not normally allowed as deduction in the computation of Income Tax liabiliy of a person, for the reason that it is not borne by the person but rather is passed on to others i.e. the final  consumers. However, sales tax shall be allowed as deductible expense when it has been borne by the person and not passed on to any other person and is incurred wholly and exclusively for the purpose of businss.