https://www.taxtmi.com/caselaws?id=152722 The court held that the petitioner, a coconut dealer, was not liable to pay sales tax for the years 1967-68 to 1969-70 as the amounts collected were for the Association Fund, not as sales tax. The demand notice issued by the respondent was deemed invalid as the collections were not in the guise of sales tax. The court ruled in favor of the petitioner, directing the respondent to bear the costs. en-us Mon, 13 Aug 1979 00:00:00 +0530 Tue, 09 Jul 2013 14:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152722 The court held that the petitioner, a coconut dealer, was not liable to pay sales tax for the years 1967-68 to 1969-70 as the amounts collected were for the Association Fund, not as sales tax. The demand notice issued by the respondent was deemed invalid as the collections were not in the guise of sales tax. The court ruled in favor of the petitioner, directing the respondent to bear the costs. Case-Laws VAT and Sales Tax Mon, 13 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152722