https://www.taxtmi.com/caselaws?id=148691 Penalty under section 18-A of the Mysore Sales Tax Act, 1957 was held to require a substantive contravention of section 18 in the collection of tax on individual transactions. The court ruled that a mere excess of aggregate tax collections over the tax ultimately assessed on total turnover does not, by itself, establish a breach, because transaction-wise collections may lawfully differ from the final assessment. On that interpretation, the impugned penalty orders were unsustainable, the writ petitions succeeded, and the matter was remitted for fresh consideration after hearing the dealers. en-us Tue, 17 Jun 1969 00:00:00 +0530 Thu, 02 May 2013 11:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148691 Penalty under section 18-A of the Mysore Sales Tax Act, 1957 was held to require a substantive contravention of section 18 in the collection of tax on individual transactions. The court ruled that a mere excess of aggregate tax collections over the tax ultimately assessed on total turnover does not, by itself, establish a breach, because transaction-wise collections may lawfully differ from the final assessment. On that interpretation, the impugned penalty orders were unsustainable, the writ petitions succeeded, and the matter was remitted for fresh consideration after hearing the dealers. Case-Laws VAT and Sales Tax Tue, 17 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148691