https://www.taxtmi.com/caselaws?id=104816 After concessional sales tax notifications were quashed, the State could not recover from assessees the tax amounts they had been prohibited from collecting from customers under the State Act. The Court noted that the assessees were not parties to the earlier proceedings and, under the relevant provisions, would have faced penalties if they had charged the concessional amount. Recovery in those circumstances would have been unfair and inequitable. The earlier order was therefore reviewed and clarified to prevent the State from collecting the tax that became payable only because of that order, with the result that recovery from the assessees was disallowed. en-us Tue, 18 Aug 1998 00:00:00 +0530 Thu, 03 Jul 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104816 After concessional sales tax notifications were quashed, the State could not recover from assessees the tax amounts they had been prohibited from collecting from customers under the State Act. The Court noted that the assessees were not parties to the earlier proceedings and, under the relevant provisions, would have faced penalties if they had charged the concessional amount. Recovery in those circumstances would have been unfair and inequitable. The earlier order was therefore reviewed and clarified to prevent the State from collecting the tax that became payable only because of that order, with the result that recovery from the assessees was disallowed. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104816