https://www.taxtmi.com/caselaws?id=105040 Outside manufacturers remained statutorily liable to collect and deposit sales tax at the enhanced 8% rate. Their decision to collect only 4% from customers was voluntary and did not create any legal right to avoid the balance liability. The earlier Supreme Court ruling striking down the local manufacturers' exemption prospectively, with a bar on refund, did not assist them because it only restricted refund claims by exempted manufacturers and did not extinguish the independent tax obligation of outside manufacturers. As the levy and enhanced rate were never held unlawful and no interim protection prevented full collection, the demand for the remaining tax was upheld. en-us Fri, 01 Dec 2000 00:00:00 +0530 Sat, 31 Aug 2013 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105040 Outside manufacturers remained statutorily liable to collect and deposit sales tax at the enhanced 8% rate. Their decision to collect only 4% from customers was voluntary and did not create any legal right to avoid the balance liability. The earlier Supreme Court ruling striking down the local manufacturers' exemption prospectively, with a bar on refund, did not assist them because it only restricted refund claims by exempted manufacturers and did not extinguish the independent tax obligation of outside manufacturers. As the levy and enhanced rate were never held unlawful and no interim protection prevented full collection, the demand for the remaining tax was upheld. Case-Laws VAT and Sales Tax Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105040