https://www.taxtmi.com/caselaws?id=99174 Amounts taken from customers as conditional deposits, with an express undertaking to refund them if no sales tax became payable, were not collections by way of tax under section 11(2) of the Mysore Sales Tax Act, 1948. The Court treated the money as held against a contingency rather than as realised tax, and once the sales were found not taxable the dealer had no beneficial interest in the sums. On that basis, the demand to remit the amounts to the Government was unsustainable. The broader construction of the section and the constitutional objections were not decided. en-us Wed, 14 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99174 Amounts taken from customers as conditional deposits, with an express undertaking to refund them if no sales tax became payable, were not collections by way of tax under section 11(2) of the Mysore Sales Tax Act, 1948. The Court treated the money as held against a contingency rather than as realised tax, and once the sales were found not taxable the dealer had no beneficial interest in the sums. On that basis, the demand to remit the amounts to the Government was unsustainable. The broader construction of the section and the constitutional objections were not decided. Case-Laws VAT and Sales Tax Wed, 14 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99174