https://www.taxtmi.com/caselaws?id=157250 Where goods are sold at a price controlled by law, a registered dealer may collect from the purchaser the tax already suffered on those goods under the proviso to section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. The absence of a separate tax entry in the bill does not defeat that entitlement if the evidence shows the tax was in fact paid at the earlier purchase stage. On that basis, deletion of penalty under section 22(2) was justified, and the Tribunal's order sustaining deletion of the penalty was upheld. en-us Mon, 29 Jul 1991 00:00:00 +0530 Thu, 03 Oct 2013 14:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157250 Where goods are sold at a price controlled by law, a registered dealer may collect from the purchaser the tax already suffered on those goods under the proviso to section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. The absence of a separate tax entry in the bill does not defeat that entitlement if the evidence shows the tax was in fact paid at the earlier purchase stage. On that basis, deletion of penalty under section 22(2) was justified, and the Tribunal's order sustaining deletion of the penalty was upheld. Case-Laws VAT and Sales Tax Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157250