https://www.taxtmi.com/caselaws?id=152449 Section 46(2) of the Bombay Sales Tax Act was construed as a prohibition confined to tax collected in connection with taxable sales or sales of tax-free goods. The court held that the provision could not be split to treat its latter part as a separate prohibition covering collections on transactions that were not sales. A broader reading would create anomalous results and exceed the State Legislature's taxing competence under List II. The provision was therefore read down, and forfeiture under section 37(1)(a) was held unavailable for amounts collected on non-sale transactions. en-us Fri, 01 Dec 1978 00:00:00 +0530 Wed, 03 Jul 2013 17:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152449 Section 46(2) of the Bombay Sales Tax Act was construed as a prohibition confined to tax collected in connection with taxable sales or sales of tax-free goods. The court held that the provision could not be split to treat its latter part as a separate prohibition covering collections on transactions that were not sales. A broader reading would create anomalous results and exceed the State Legislature's taxing competence under List II. The provision was therefore read down, and forfeiture under section 37(1)(a) was held unavailable for amounts collected on non-sale transactions. Case-Laws VAT and Sales Tax Fri, 01 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152449