https://www.taxtmi.com/caselaws?id=157152 Collection of amounts described as sales tax recoupment without statutory authority falls within the prohibition against collecting any amount by way of tax, or purporting to be by way of tax, under section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. Where such collection is made in contravention of that provision, section 22(2) permits imposition of penalty. A description such as recoupment does not change the legal character of the receipt if it is, in substance, a tax-like collection retained by the assessee. On those facts, there was no basis for reducing the penalty. en-us Thu, 08 Aug 1991 00:00:00 +0530 Mon, 30 Sep 2013 17:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157152 Collection of amounts described as sales tax recoupment without statutory authority falls within the prohibition against collecting any amount by way of tax, or purporting to be by way of tax, under section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. Where such collection is made in contravention of that provision, section 22(2) permits imposition of penalty. A description such as recoupment does not change the legal character of the receipt if it is, in substance, a tax-like collection retained by the assessee. On those facts, there was no basis for reducing the penalty. Case-Laws VAT and Sales Tax Thu, 08 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157152