Collection of tax only by registered dealers: unauthorized collectors' receipts are non-refundable and forfeited under VAT rules. Prohibits any person who is not a registered dealer from collecting tax on sales of goods in Delhi; registered dealers may collect tax only in accordance with the Act and rules and at specified rates; tax collected by persons who are not registered dealers is not refundable and stands forfeited.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Collection of tax only by registered dealers: unauthorized collectors' receipts are non-refundable and forfeited under VAT rules.
Prohibits any person who is not a registered dealer from collecting tax on sales of goods in Delhi; registered dealers may collect tax only in accordance with the Act and rules and at specified rates; tax collected by persons who are not registered dealers is not refundable and stands forfeited.
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