sales tax entry and income tax

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i am new in this website n i have just done my b.com n want to enter in accounts line so kindly help me.
my question is

suppose i have made a car @ cost of 200,000/- including 16% sale tax
i will made this entry

A/R 232,000/-Dr
sale 200,000/-Cr
sale tax payable 32,000/- Cr

is it correct?

why we dont make this entry

A/R 200,000/-Dr
sale 168,000/-Cr
sale tax payable 32,000/- Cr

plz clear me this thing. which entry is correct and why
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if i am owner of the company and i am paying the salary to my staff
i will make this entry.
if employee salary is 40,000/-

salary expense 40,000/- Dr
tax payable 2,400/- Cr
bank 37600/- Cr


we also can make this entry

salary expense 42,400/- Dr
tax payable 2,400/- Cr
bank 40,000/- Cr

which entry is correct plz tell me