https://www.taxtmi.com/caselaws?id=156900 Penalty under section 18-A of the Karnataka Sales Tax Act was confined to deliberate misuse of the taxing statute for wrongful tax collection. The court's reasoning, as recorded here, turned on the need to establish a guilty mind and a culpable attempt to retain non-refundable tax. Where tax was collected at a higher rate during a genuine dispute over classification and applicable rate, and the Revenue had itself earlier maintained the higher rate, the collection was treated as bona fide and outside the penal provision. The levy of penalty was therefore set aside. en-us Thu, 04 Apr 1991 00:00:00 +0530 Wed, 25 Sep 2013 18:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156900 Penalty under section 18-A of the Karnataka Sales Tax Act was confined to deliberate misuse of the taxing statute for wrongful tax collection. The court's reasoning, as recorded here, turned on the need to establish a guilty mind and a culpable attempt to retain non-refundable tax. Where tax was collected at a higher rate during a genuine dispute over classification and applicable rate, and the Revenue had itself earlier maintained the higher rate, the collection was treated as bona fide and outside the penal provision. The levy of penalty was therefore set aside. Case-Laws VAT and Sales Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156900