https://www.taxtmi.com/caselaws?id=128638 The Court held that the respondents had collected sales tax on second sales of auto spare parts, despite claiming it as reimbursement for tax paid to the first seller. The Court found discrepancies in the tax calculation and determined that the tax collected was not actually paid to the first seller. Emphasizing the applicability of section 8-B(2), the Court ruled that even if no tax was due on the transaction, the collected amount must be remitted to the State Government. The Tribunal's decision was overturned, and the petition was allowed without costs. en-us Mon, 01 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 15:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128638 The Court held that the respondents had collected sales tax on second sales of auto spare parts, despite claiming it as reimbursement for tax paid to the first seller. The Court found discrepancies in the tax calculation and determined that the tax collected was not actually paid to the first seller. Emphasizing the applicability of section 8-B(2), the Court ruled that even if no tax was due on the transaction, the collected amount must be remitted to the State Government. The Tribunal's decision was overturned, and the petition was allowed without costs. Case-Laws VAT and Sales Tax Mon, 01 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128638