https://www.taxtmi.com/caselaws?id=128514 The Madras HC upheld the amendment to section 8-B(2) of the Madras General Sales Tax Act, holding that the State could require dealers to pay over amounts collected as tax even where no tax was actually due. The provision was treated as a valid ancillary and anti-abuse measure within the State's taxing competence, operating in the nature of forfeiture of unlawful collections rather than a fresh levy outside the taxing entry. The Court also held that the obligation under section 8-B(2) was independent of the finality of assessment and of liability on the underlying transactions, so the State could recover and retain the collected sums. en-us Tue, 16 Jan 1962 00:00:00 +0530 Sat, 06 Apr 2013 16:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128514 The Madras HC upheld the amendment to section 8-B(2) of the Madras General Sales Tax Act, holding that the State could require dealers to pay over amounts collected as tax even where no tax was actually due. The provision was treated as a valid ancillary and anti-abuse measure within the State's taxing competence, operating in the nature of forfeiture of unlawful collections rather than a fresh levy outside the taxing entry. The Court also held that the obligation under section 8-B(2) was independent of the finality of assessment and of liability on the underlying transactions, so the State could recover and retain the collected sums. Case-Laws VAT and Sales Tax Tue, 16 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128514