https://www.taxtmi.com/caselaws?id=153952 Where a registered dealer collected amounts as sales tax on resales on which no sales tax was payable, section 46(2) of the Bombay Sales Tax Act, 1959 permitted forfeiture of the full amount so collected. The High Court held that the statutory prohibition against collecting tax in such circumstances was not reduced by the dealer's separate liability to purchase tax, and that the expression "tax" covered the relevant sales tax charges under the Act. The Tribunal's approach of limiting forfeiture to the excess over purchase tax liability was rejected as inconsistent with the later binding High Court ruling, and forfeiture of the entire collection was confirmed. en-us Tue, 07 Dec 1982 00:00:00 +0530 Thu, 01 Aug 2013 18:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153952 Where a registered dealer collected amounts as sales tax on resales on which no sales tax was payable, section 46(2) of the Bombay Sales Tax Act, 1959 permitted forfeiture of the full amount so collected. The High Court held that the statutory prohibition against collecting tax in such circumstances was not reduced by the dealer's separate liability to purchase tax, and that the expression "tax" covered the relevant sales tax charges under the Act. The Tribunal's approach of limiting forfeiture to the excess over purchase tax liability was rejected as inconsistent with the later binding High Court ruling, and forfeiture of the entire collection was confirmed. Case-Laws VAT and Sales Tax Tue, 07 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153952