https://www.taxtmi.com/caselaws?id=153268 Amounts collected from purchasers under the description of sales tax are treated as collection by way of tax under section 46(2) of the Bombay Sales Tax Act, 1959, if the bills and manner of collection show a tax charge, even where the dealer says the amount represented tax earlier paid to a seller. The character of the collection depends on how it was collected, not on the dealer's explanation or on whether the underlying resale turnover was itself taxable. On that basis, the collection was held to fall within the statutory prohibition, and the Tribunal was found unjustified in treating it as something other than tax. en-us Tue, 18 Jul 1978 00:00:00 +0530 Sat, 20 Jul 2013 16:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153268 Amounts collected from purchasers under the description of sales tax are treated as collection by way of tax under section 46(2) of the Bombay Sales Tax Act, 1959, if the bills and manner of collection show a tax charge, even where the dealer says the amount represented tax earlier paid to a seller. The character of the collection depends on how it was collected, not on the dealer's explanation or on whether the underlying resale turnover was itself taxable. On that basis, the collection was held to fall within the statutory prohibition, and the Tribunal was found unjustified in treating it as something other than tax. Case-Laws VAT and Sales Tax Tue, 18 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153268