https://www.taxtmi.com/caselaws?id=156235 A commission agent's collection of tax was not shown to constitute an unlawful second sale or excess collection under the Karnataka Sales Tax Act, 1957; on the facts found, the ingredients of section 18(1) were not established, so forfeiture or penalty could not stand. Because the appellate view on the tax collection issue was not erroneous and caused no prejudice to the Revenue, suo motu revision under section 22-A was also unavailable. The appellate order was therefore upheld and no liability was fastened under the impugned proceedings. en-us Wed, 19 Dec 1990 00:00:00 +0530 Mon, 16 Sep 2013 17:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156235 A commission agent's collection of tax was not shown to constitute an unlawful second sale or excess collection under the Karnataka Sales Tax Act, 1957; on the facts found, the ingredients of section 18(1) were not established, so forfeiture or penalty could not stand. Because the appellate view on the tax collection issue was not erroneous and caused no prejudice to the Revenue, suo motu revision under section 22-A was also unavailable. The appellate order was therefore upheld and no liability was fastened under the impugned proceedings. Case-Laws VAT and Sales Tax Wed, 19 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156235