https://www.taxtmi.com/caselaws?id=156214 Amounts received from purchasing merchants at the instance of sales tax authorities and remitted to the Government without retention were not treated as tax "collected" by the dealer under section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. On those facts, the court held there was no contravention because the sums were passed on for remittance on behalf of the purchasers. Penalty under section 22(2) was also held discretionary rather than automatic, and the Tribunal's deletion of penalty was upheld as a reasonable exercise of discretion in the absence of unlawful gain. en-us Tue, 30 Jul 1991 00:00:00 +0530 Mon, 16 Sep 2013 15:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156214 Amounts received from purchasing merchants at the instance of sales tax authorities and remitted to the Government without retention were not treated as tax "collected" by the dealer under section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. On those facts, the court held there was no contravention because the sums were passed on for remittance on behalf of the purchasers. Penalty under section 22(2) was also held discretionary rather than automatic, and the Tribunal's deletion of penalty was upheld as a reasonable exercise of discretion in the absence of unlawful gain. Case-Laws VAT and Sales Tax Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156214