https://www.taxtmi.com/caselaws?id=155428 Deduction for goods returned was treated as allowable only in the year of the relevant sales and within the prescribed time, so a claim linked to sales made in 1972-73 could not be allowed in 1973-74. Penalty for collecting surcharge in a non-payable area was held to be attracted under the surcharge enactment because the principal Sales Tax Act's penalty mechanism applied to unlawful surcharge collection. The absence of mens rea did not prevent liability in this fiscal penalty context, and the penalty was confined to the amount actually collected. en-us Wed, 07 Jan 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155428 Deduction for goods returned was treated as allowable only in the year of the relevant sales and within the prescribed time, so a claim linked to sales made in 1972-73 could not be allowed in 1973-74. Penalty for collecting surcharge in a non-payable area was held to be attracted under the surcharge enactment because the principal Sales Tax Act's penalty mechanism applied to unlawful surcharge collection. The absence of mens rea did not prevent liability in this fiscal penalty context, and the penalty was confined to the amount actually collected. Case-Laws VAT and Sales Tax Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155428