https://www.taxtmi.com/caselaws?id=105541 Section 22 of the Madras Sales Tax Act was construed as imposing a clear and comprehensive bar on a dealer collecting from buyers, in any form, amounts paid to the seller by way of tax. The court held that the word "collect" extends to collection by recoupment, recovery, or any other nomenclature, and that allowing such relabelling would defeat the statutory object. The contrary view in Metal Sales Corporation was overruled, and the High Court's construction of section 22 was upheld. en-us Mon, 24 Jan 2005 00:00:00 +0530 Sat, 02 Jul 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105541 Section 22 of the Madras Sales Tax Act was construed as imposing a clear and comprehensive bar on a dealer collecting from buyers, in any form, amounts paid to the seller by way of tax. The court held that the word "collect" extends to collection by recoupment, recovery, or any other nomenclature, and that allowing such relabelling would defeat the statutory object. The contrary view in Metal Sales Corporation was overruled, and the High Court's construction of section 22 was upheld. Case-Laws VAT and Sales Tax Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105541