https://www.taxtmi.com/caselaws?id=153900 Unauthorised collection penalties under section 22(2) of the Tamil Nadu General Sales Tax Act do not apply where a second seller merely recoups from the purchaser the sales tax already borne at the first-sale stage, because such recoupment is not a fresh collection of tax on the second sale. The provision was also treated as a valid enforcement measure, incidental and ancillary to the State's taxing power, and not violative of article 19(1)(f). The stated ratio distinguishes lawful pass-through of single-point tax burden from impermissible collection of tax by way of tax. en-us Tue, 21 Dec 1982 00:00:00 +0530 Thu, 01 Aug 2013 15:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153900 Unauthorised collection penalties under section 22(2) of the Tamil Nadu General Sales Tax Act do not apply where a second seller merely recoups from the purchaser the sales tax already borne at the first-sale stage, because such recoupment is not a fresh collection of tax on the second sale. The provision was also treated as a valid enforcement measure, incidental and ancillary to the State's taxing power, and not violative of article 19(1)(f). The stated ratio distinguishes lawful pass-through of single-point tax burden from impermissible collection of tax by way of tax. Case-Laws VAT and Sales Tax Tue, 21 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153900