https://www.taxtmi.com/caselaws?id=140073 Section 12A(4) of the Bombay Sales Tax Act, 1946 was construed to prohibit collection of any amount by way of tax where no tax was payable, or in excess of the tax due, and the forfeiture mechanism was upheld as a penalty for misuse of the taxing statute. The provision applied to collections on outside-State sales, so the notices and forfeiture made under it were valid. It was also held to be within legislative competence as an ancillary or incidental measure for effective enforcement of sales tax legislation, rather than a fresh tax levy. The challenge to the provision therefore failed and the petition was dismissed with costs. en-us Fri, 27 Nov 1964 00:00:00 +0530 Thu, 18 Apr 2013 12:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140073 Section 12A(4) of the Bombay Sales Tax Act, 1946 was construed to prohibit collection of any amount by way of tax where no tax was payable, or in excess of the tax due, and the forfeiture mechanism was upheld as a penalty for misuse of the taxing statute. The provision applied to collections on outside-State sales, so the notices and forfeiture made under it were valid. It was also held to be within legislative competence as an ancillary or incidental measure for effective enforcement of sales tax legislation, rather than a fresh tax levy. The challenge to the provision therefore failed and the petition was dismissed with costs. Case-Laws VAT and Sales Tax Fri, 27 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140073