https://www.taxtmi.com/caselaws?id=127326 A registered dealer could collect only amounts lawfully leviable as tax under the Madras General Sales Tax Act, 1939; sums collected on sales outside the taxable territory were not lawful tax collections. Section 8-B(2) required remittance only of amounts collected by way of tax within the Act's lawful scope, so mistaken collections made without tax liability were not payable over to the Government. Ambiguity in fiscal legislation had to be resolved in favour of the taxpayer. The dealer was therefore entitled to retain the disputed sums as not recoverable by the State and to obtain refund relief. en-us Wed, 14 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 14:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127326 A registered dealer could collect only amounts lawfully leviable as tax under the Madras General Sales Tax Act, 1939; sums collected on sales outside the taxable territory were not lawful tax collections. Section 8-B(2) required remittance only of amounts collected by way of tax within the Act's lawful scope, so mistaken collections made without tax liability were not payable over to the Government. Ambiguity in fiscal legislation had to be resolved in favour of the taxpayer. The dealer was therefore entitled to retain the disputed sums as not recoverable by the State and to obtain refund relief. Case-Laws VAT and Sales Tax Wed, 14 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127326