https://www.taxtmi.com/caselaws?id=127336 Section 11 of the Travancore-Cochin General Sales Tax Act was construed to cover amounts collected from customers as sales tax even where the underlying transactions were not taxable, so such collections could still have to be paid over to the Government. The Court, however, found that the appellate authority had not decided whether the sums were ly collected as tax or only as a precautionary arrangement with a refund understanding if no liability arose. Because that factual character of the collections remained unresolved, the appellate order could not stand and the matter required fresh consideration. en-us Wed, 27 Oct 1954 00:00:00 +0530 Thu, 07 Mar 2013 15:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127336 Section 11 of the Travancore-Cochin General Sales Tax Act was construed to cover amounts collected from customers as sales tax even where the underlying transactions were not taxable, so such collections could still have to be paid over to the Government. The Court, however, found that the appellate authority had not decided whether the sums were ly collected as tax or only as a precautionary arrangement with a refund understanding if no liability arose. Because that factual character of the collections remained unresolved, the appellate order could not stand and the matter required fresh consideration. Case-Laws VAT and Sales Tax Wed, 27 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127336