https://www.taxtmi.com/caselaws?id=127338 Amounts collected by a dealer from purchasers as sales tax were required to be paid over to Government even though no final assessment had been made. The notice did not seek tax on turnover; it only demanded remittance of sums already collected under the guise of tax. Section 11(2) of the Travancore-Cochin General Sales Tax Act and Rule 8(8)(ii) of the Sales Tax Rules impose a duty to remit tax amounts collected from customers by the prescribed date. The dealer was therefore liable to remit the collected sums, and the petition failed. en-us Tue, 07 Jul 1953 00:00:00 +0530 Thu, 07 Mar 2013 16:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127338 Amounts collected by a dealer from purchasers as sales tax were required to be paid over to Government even though no final assessment had been made. The notice did not seek tax on turnover; it only demanded remittance of sums already collected under the guise of tax. Section 11(2) of the Travancore-Cochin General Sales Tax Act and Rule 8(8)(ii) of the Sales Tax Rules impose a duty to remit tax amounts collected from customers by the prescribed date. The dealer was therefore liable to remit the collected sums, and the petition failed. Case-Laws VAT and Sales Tax Tue, 07 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127338