https://www.taxtmi.com/caselaws?id=151292 Section 10 of the Central Sales Tax (Amendment) Act, 1969 granted exemption only where tax was not collected because it could not legally be levied or collected. On the facts, the amounts charged from buyers were reflected in the invoices and linked to possible tax liability, so they were not true contingency deposits held pending determination of liability. The retrospective amendment also defeated the argument that the receipts fell outside tax collection. The Kerala HC therefore held that the dealer was not entitled to the exemption, and the assessment and recovery proceedings remained undisturbed. en-us Wed, 29 Jun 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151292 Section 10 of the Central Sales Tax (Amendment) Act, 1969 granted exemption only where tax was not collected because it could not legally be levied or collected. On the facts, the amounts charged from buyers were reflected in the invoices and linked to possible tax liability, so they were not true contingency deposits held pending determination of liability. The retrospective amendment also defeated the argument that the receipts fell outside tax collection. The Kerala HC therefore held that the dealer was not entitled to the exemption, and the assessment and recovery proceedings remained undisturbed. Case-Laws VAT and Sales Tax Wed, 29 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151292