https://www.taxtmi.com/caselaws?id=153953 Where a tribunal has found that a dealer collected only sale price and not any amount by way of tax, the statutory prohibition on unlawful tax collection is not breached and penalty under the Gujarat Sales Tax Act cannot survive. On those findings, further inquiry into the independent taxability of the underlying sales is irrelevant to penalty proceedings, particularly when the assessments have attained finality. A remand to the Sales Tax Officer for reconsideration of taxability was therefore unjustified, and the amounts recovered as penalty had to be refunded. The reference was answered in favour of the assessee and against the revenue. en-us Mon, 11 Jan 1982 00:00:00 +0530 Thu, 01 Aug 2013 18:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153953 Where a tribunal has found that a dealer collected only sale price and not any amount by way of tax, the statutory prohibition on unlawful tax collection is not breached and penalty under the Gujarat Sales Tax Act cannot survive. On those findings, further inquiry into the independent taxability of the underlying sales is irrelevant to penalty proceedings, particularly when the assessments have attained finality. A remand to the Sales Tax Officer for reconsideration of taxability was therefore unjustified, and the amounts recovered as penalty had to be refunded. The reference was answered in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153953