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of The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The court held that u/s 8(f)(iii), a dealer must pay excess tax collected to the Government if it surpasses the tax payable for the year. If a dealer collects tax at a rate different from the prescribed rate, it does not qualify as 'tax so collected' under the provision. Section 30(1) allows registered dealers to collect tax at specified rates, but it does not apply to cases where dealers collect tax only at rates under Section 8. The court found the Appellate Tribunal's order legally unsustainable and allowed the O.T. Revisions.
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