https://www.taxtmi.com/caselaws?id=102836 Penalty under section 15-A(1)(qq) of the U.P. Sales Tax Act was not leviable because the dealer's excess collection from customers was not shown to have been realised as sales tax or purchase tax beyond the tax legally payable. The provision applies only where an amount is collected as tax and that tax is either not legally payable or exceeds the lawful liability. Section 8-A(2)(b) did not widen the penal provision, as it only permits recovery of an amount equivalent to sales tax in an indirect tax system. Treating the penalty provision as quasi-criminal, the SC required strict proof and held the levy unsustainable. en-us Mon, 01 Aug 1988 00:00:00 +0530 Fri, 02 Sep 2016 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102836 Penalty under section 15-A(1)(qq) of the U.P. Sales Tax Act was not leviable because the dealer's excess collection from customers was not shown to have been realised as sales tax or purchase tax beyond the tax legally payable. The provision applies only where an amount is collected as tax and that tax is either not legally payable or exceeds the lawful liability. Section 8-A(2)(b) did not widen the penal provision, as it only permits recovery of an amount equivalent to sales tax in an indirect tax system. Treating the penalty provision as quasi-criminal, the SC required strict proof and held the levy unsustainable. Case-Laws VAT and Sales Tax Mon, 01 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102836