https://www.taxtmi.com/caselaws?id=99258 A licensed dealer under the Bombay Sales Tax Act, 1953 who was not registered under section 9 was not barred by section 21(2) from collecting general tax from purchasers. The provision prohibited collection only by a person who was neither a registered dealer nor a licensed dealer and who was not liable to pay the tax; it could not be expanded by construction to create separate prohibitions for general and special tax. As a penal taxing provision, ambiguity had to be resolved in favour of the taxpayer, so the collected amount was not liable to forfeiture and the Sales Tax Officer lacked jurisdiction to forfeit it. en-us Tue, 06 Dec 1960 00:00:00 +0530 Wed, 25 Sep 2013 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99258 A licensed dealer under the Bombay Sales Tax Act, 1953 who was not registered under section 9 was not barred by section 21(2) from collecting general tax from purchasers. The provision prohibited collection only by a person who was neither a registered dealer nor a licensed dealer and who was not liable to pay the tax; it could not be expanded by construction to create separate prohibitions for general and special tax. As a penal taxing provision, ambiguity had to be resolved in favour of the taxpayer, so the collected amount was not liable to forfeiture and the Sales Tax Officer lacked jurisdiction to forfeit it. Case-Laws VAT and Sales Tax Tue, 06 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99258