https://www.taxtmi.com/caselaws?id=152324 A registered dealer that collected tax at the point of sale, although the goods were taxable only at the point of purchase, was found to have contravened the statutory sales tax scheme. The dealer had shown an independent tax amount in the sale bills at the rate applicable to purchase tax on jaggery, and its claim to be only a commission agent was not proved; the finding that it acted as a dealer was treated as one of fact. As a registered dealer, it was presumed to know the law, and collecting tax at the wrong point constituted a clear violation of section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. The penalty restored under section 22(2) was upheld. en-us Wed, 21 Jun 1978 00:00:00 +0530 Sat, 29 Jun 2013 15:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152324 A registered dealer that collected tax at the point of sale, although the goods were taxable only at the point of purchase, was found to have contravened the statutory sales tax scheme. The dealer had shown an independent tax amount in the sale bills at the rate applicable to purchase tax on jaggery, and its claim to be only a commission agent was not proved; the finding that it acted as a dealer was treated as one of fact. As a registered dealer, it was presumed to know the law, and collecting tax at the wrong point constituted a clear violation of section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. The penalty restored under section 22(2) was upheld. Case-Laws VAT and Sales Tax Wed, 21 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152324