https://www.taxtmi.com/caselaws?id=136046 A demand under Rule 4-A(ii) of the Central Sales Tax (Madras) Rules, 1957 can lawfully cover only tax amounts still retained by the dealer. Section 9-A prohibits unauthorised collection of tax, while section 13 authorises rules requiring collected sums to be paid over; the rule was treated as valid and consistent with the Central enactment. The dealer's collection was not shown to be unlawful when D Forms had not been furnished, but amounts already refunded to buyers could not be demanded again. The demand was therefore sustainable only after crediting the refunded sum, not for the full amount originally collected. en-us Fri, 30 Oct 1964 00:00:00 +0530 Wed, 17 Apr 2013 16:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=136046 A demand under Rule 4-A(ii) of the Central Sales Tax (Madras) Rules, 1957 can lawfully cover only tax amounts still retained by the dealer. Section 9-A prohibits unauthorised collection of tax, while section 13 authorises rules requiring collected sums to be paid over; the rule was treated as valid and consistent with the Central enactment. The dealer's collection was not shown to be unlawful when D Forms had not been furnished, but amounts already refunded to buyers could not be demanded again. The demand was therefore sustainable only after crediting the refunded sum, not for the full amount originally collected. Case-Laws VAT and Sales Tax Fri, 30 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=136046