https://www.taxtmi.com/caselaws?id=148340 Section 9A of the Central Sales Tax Act was construed as permitting collection only of amounts legally payable as tax, so sums collected on exempt sales where no tax liability existed were outside its scope. Rule 4-A of the Central Sales Tax (Madras) Rules, 1957 was held to be no wider than section 9A, and clause (iv) was confined to lawfully collected amounts within clause (i). Section 13(3) could not enlarge the substantive reach of the parent provision. On that construction, the demand for remittance of excess collections was not sustainable. en-us Wed, 18 Oct 1967 00:00:00 +0530 Thu, 25 Apr 2013 17:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148340 Section 9A of the Central Sales Tax Act was construed as permitting collection only of amounts legally payable as tax, so sums collected on exempt sales where no tax liability existed were outside its scope. Rule 4-A of the Central Sales Tax (Madras) Rules, 1957 was held to be no wider than section 9A, and clause (iv) was confined to lawfully collected amounts within clause (i). Section 13(3) could not enlarge the substantive reach of the parent provision. On that construction, the demand for remittance of excess collections was not sustainable. Case-Laws VAT and Sales Tax Wed, 18 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148340