https://www.taxtmi.com/caselaws?id=128573 Amounts collected by a registered dealer on transactions not liable to sales tax did not fall within section 18(3) of the Mysore Sales Tax Act, 1957. The provision applies only where tax is collected in contravention of section 18(1) or (2), or where a dealer collects tax in excess of the amount payable. A collection outside the scope of the taxing levy is not brought within the forfeiture machinery merely because it is improper or unauthorized. The demand notices for forfeiture were therefore unsustainable, and the constitutional challenge to section 18(3) did not require adjudication. en-us Tue, 02 Jul 1963 00:00:00 +0530 Mon, 08 Apr 2013 15:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128573 Amounts collected by a registered dealer on transactions not liable to sales tax did not fall within section 18(3) of the Mysore Sales Tax Act, 1957. The provision applies only where tax is collected in contravention of section 18(1) or (2), or where a dealer collects tax in excess of the amount payable. A collection outside the scope of the taxing levy is not brought within the forfeiture machinery merely because it is improper or unauthorized. The demand notices for forfeiture were therefore unsustainable, and the constitutional challenge to section 18(3) did not require adjudication. Case-Laws VAT and Sales Tax Tue, 02 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128573