https://www.taxtmi.com/caselaws?id=150885 Protection under section 10(1) of the Central Sales Tax (Amendment) Act, 1969 depends on proof that Central sales tax was not collected from purchasers. The governing test requires the buyer to have agreed to pay tax in addition to the price and the dealer's accounts to show the tax separately. Even if bills suggest the receipts were inclusive of tax, the absence of separate reflection in the account books is decisive. On the record, separate accounting of any alleged tax collection was not shown, so the statutory condition of non-collection was satisfied and the demand for Central sales tax could not stand. en-us Fri, 31 May 1974 00:00:00 +0530 Fri, 24 May 2013 13:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150885 Protection under section 10(1) of the Central Sales Tax (Amendment) Act, 1969 depends on proof that Central sales tax was not collected from purchasers. The governing test requires the buyer to have agreed to pay tax in addition to the price and the dealer's accounts to show the tax separately. Even if bills suggest the receipts were inclusive of tax, the absence of separate reflection in the account books is decisive. On the record, separate accounting of any alleged tax collection was not shown, so the statutory condition of non-collection was satisfied and the demand for Central sales tax could not stand. Case-Laws VAT and Sales Tax Fri, 31 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150885