https://www.taxtmi.com/caselaws?id=153249 The Gujarat HC held that forfeiture under section 37(1) read with section 46(2) of the Bombay Sales Tax Act was not justified where the assessee's bills stated only that the sale price was "inclusive of tax." The Tribunal had treated that wording as conclusive proof that tax was collected, but the Court found that inference too rigid because the bills did not separately split price and tax, the same form was used even where no tax was payable, and no other material showed recovery of tax rather than part of the sale consideration. The reference was answered in favour of the assessee and against the department. en-us Tue, 09 Feb 1982 00:00:00 +0530 Fri, 19 Jul 2013 18:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153249 The Gujarat HC held that forfeiture under section 37(1) read with section 46(2) of the Bombay Sales Tax Act was not justified where the assessee's bills stated only that the sale price was "inclusive of tax." The Tribunal had treated that wording as conclusive proof that tax was collected, but the Court found that inference too rigid because the bills did not separately split price and tax, the same form was used even where no tax was payable, and no other material showed recovery of tax rather than part of the sale consideration. The reference was answered in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Tue, 09 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153249