https://www.taxtmi.com/caselaws?id=99110 A penal forfeiture provision under the Bihar Sales Tax Act was construed strictly, and tax collected on transactions placed outside the Act could not be treated as a breach of rule-based deduction conditions unless the statute clearly said so. Because section 33 retrospectively excluded the transactions from the taxing scheme, the amounts collected on those transactions were not liable to forfeiture under the proviso to section 14A. The construction favouring the dealer was preferred, and the broader forfeiture interpretation was rejected. The constitutional issues were left undecided because the statutory objection succeeded. en-us Thu, 26 Nov 1959 00:00:00 +0530 Tue, 26 Sep 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99110 A penal forfeiture provision under the Bihar Sales Tax Act was construed strictly, and tax collected on transactions placed outside the Act could not be treated as a breach of rule-based deduction conditions unless the statute clearly said so. Because section 33 retrospectively excluded the transactions from the taxing scheme, the amounts collected on those transactions were not liable to forfeiture under the proviso to section 14A. The construction favouring the dealer was preferred, and the broader forfeiture interpretation was rejected. The constitutional issues were left undecided because the statutory objection succeeded. Case-Laws VAT and Sales Tax Thu, 26 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99110