https://www.taxtmi.com/caselaws?id=152647 Penalty for collecting sales tax without liability was sustained because credit notes and a certificate of posting did not prove actual refund to customers, especially where the claimed refund steps were taken only after notice and the appellant failed to establish repayment despite being given the opportunity. The court also held that section 22 of the Tamil Nadu General Sales Tax Act, 1959 extended to surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971, because the surcharge statute made the general sales tax provisions applicable in the same manner as to sales tax. The revisional challenge therefore failed on both grounds and the penalty was maintained. en-us Tue, 26 Feb 1980 00:00:00 +0530 Mon, 08 Jul 2013 13:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152647 Penalty for collecting sales tax without liability was sustained because credit notes and a certificate of posting did not prove actual refund to customers, especially where the claimed refund steps were taken only after notice and the appellant failed to establish repayment despite being given the opportunity. The court also held that section 22 of the Tamil Nadu General Sales Tax Act, 1959 extended to surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971, because the surcharge statute made the general sales tax provisions applicable in the same manner as to sales tax. The revisional challenge therefore failed on both grounds and the penalty was maintained. Case-Laws VAT and Sales Tax Tue, 26 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152647