https://www.taxtmi.com/caselaws?id=151260 Section 46(2) of the Bombay Sales Tax Act, 1959 is construed broadly: the word "person" is not confined to a dealer and extends to persons other than dealers, preventing wrongful collection of tax by anyone not entitled to recover it. Section 37, which imposes penalty and forfeiture for collection made in breach of that prohibition, is treated as an ancillary and incidental measure within the State's legislative competence on sales tax. The forfeiture scheme is therefore valid, although forfeiture of amounts collected merely as deposits is not sustained. en-us Tue, 25 Jan 1977 00:00:00 +0530 Mon, 03 Jun 2013 11:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151260 Section 46(2) of the Bombay Sales Tax Act, 1959 is construed broadly: the word "person" is not confined to a dealer and extends to persons other than dealers, preventing wrongful collection of tax by anyone not entitled to recover it. Section 37, which imposes penalty and forfeiture for collection made in breach of that prohibition, is treated as an ancillary and incidental measure within the State's legislative competence on sales tax. The forfeiture scheme is therefore valid, although forfeiture of amounts collected merely as deposits is not sustained. Case-Laws VAT and Sales Tax Tue, 25 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151260