https://www.taxtmi.com/caselaws?id=152826 Where a sales tax assessee had an excess amount already lying with the department, a request for adjustment of that amount could operate as valid appropriation against the tax liability. The principles in sections 59 to 61 of the Indian Contract Act, 1872 apply to such adjustment unless displaced by the taxing statute, and the Kerala sales tax laws did not exclude them. The department's retention of the excess amount, coupled with its inaction on the assessee's request, did not establish a default for the relevant period. On that basis, penalty for alleged non-payment of sales tax and surcharge was not sustainable. en-us Thu, 05 Oct 1978 00:00:00 +0530 Thu, 11 Jul 2013 15:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152826 Where a sales tax assessee had an excess amount already lying with the department, a request for adjustment of that amount could operate as valid appropriation against the tax liability. The principles in sections 59 to 61 of the Indian Contract Act, 1872 apply to such adjustment unless displaced by the taxing statute, and the Kerala sales tax laws did not exclude them. The department's retention of the excess amount, coupled with its inaction on the assessee's request, did not establish a default for the relevant period. On that basis, penalty for alleged non-payment of sales tax and surcharge was not sustainable. Case-Laws VAT and Sales Tax Thu, 05 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152826