https://www.taxtmi.com/caselaws?id=127490 Amounts retained by a dealer from payments to non-resident principals were not payable to Government under the remittance provision because section 11(2) applied only to sums collected as tax that were lawfully leviable under the Act; amounts withheld under a mistaken view of liability were refundable. The Court also held that tax could validly be levied on purchase turnover of goods bought in the State and exported outside it, because the charging scheme and rules authorised purchase-point taxation and did not require a subsequent resale of the same goods. The remittance issue was resolved for the appellant, while the purchase-turnover levy was sustained. en-us Fri, 27 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 12:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127490 Amounts retained by a dealer from payments to non-resident principals were not payable to Government under the remittance provision because section 11(2) applied only to sums collected as tax that were lawfully leviable under the Act; amounts withheld under a mistaken view of liability were refundable. The Court also held that tax could validly be levied on purchase turnover of goods bought in the State and exported outside it, because the charging scheme and rules authorised purchase-point taxation and did not require a subsequent resale of the same goods. The remittance issue was resolved for the appellant, while the purchase-turnover levy was sustained. Case-Laws VAT and Sales Tax Fri, 27 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127490