https://www.taxtmi.com/caselaws?id=153841 Section 46(2) of the Bombay Sales Tax Act, 1959 bars a registered dealer from collecting tax in excess of the amount properly attributable to its tax burden. The decisive factor is how the bill presents the surcharge: if it is shown as sales tax payable by the dealer to the Government, the collection is prohibited; if it is shown as a recoupment of tax passed on by vendors, recovery is not inherently unlawful. However, where the dealer recovers more from purchasers than the amount actually borne from vendors, the excess is a prohibited collection. Forfeiture is confined to that excess amount, not the full surcharge. en-us Wed, 24 Nov 1982 00:00:00 +0530 Wed, 31 Jul 2013 18:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153841 Section 46(2) of the Bombay Sales Tax Act, 1959 bars a registered dealer from collecting tax in excess of the amount properly attributable to its tax burden. The decisive factor is how the bill presents the surcharge: if it is shown as sales tax payable by the dealer to the Government, the collection is prohibited; if it is shown as a recoupment of tax passed on by vendors, recovery is not inherently unlawful. However, where the dealer recovers more from purchasers than the amount actually borne from vendors, the excess is a prohibited collection. Forfeiture is confined to that excess amount, not the full surcharge. Case-Laws VAT and Sales Tax Wed, 24 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153841