https://www.taxtmi.com/caselaws?id=211726 Where the procurement price expressly included purchase tax and the appellants admitted that the buyer's payment contained that tax element, the collected amount could not be retained by the dealers. Even if the underlying liability to purchase tax was disputed, the decisive fact was that the tax component had already been recovered from the buyer. Retention of that collection would amount to unjust enrichment, which is impermissible in law. The SC held that a dealer who has recovered a tax component cannot keep it merely because the levy is contested, and the amount had to be deposited with the State exchequer. en-us Thu, 23 Sep 2010 00:00:00 +0530 Sat, 10 Oct 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211726 Where the procurement price expressly included purchase tax and the appellants admitted that the buyer's payment contained that tax element, the collected amount could not be retained by the dealers. Even if the underlying liability to purchase tax was disputed, the decisive fact was that the tax component had already been recovered from the buyer. Retention of that collection would amount to unjust enrichment, which is impermissible in law. The SC held that a dealer who has recovered a tax component cannot keep it merely because the levy is contested, and the amount had to be deposited with the State exchequer. Case-Laws VAT and Sales Tax Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211726