https://www.taxtmi.com/caselaws?id=158369 Penalty for excess tax collection could be imposed only if the dealer actually collected tax beyond the amount payable. Here, the total consideration in the original and revised bills remained the same, and petroleum prices were fixed by the Ministry of Petroleum in accordance with Government-controlled pricing. Separate disclosure of sales tax in the original bills, followed by revised composite billing, did not by itself establish collection of tax in excess of the tax payable. Penalty under section 16(1)(j)(ii) of the Rajasthan Sales Tax Act, 1954 was therefore not leviable, and the revision failed. en-us Mon, 11 Mar 1996 00:00:00 +0530 Tue, 22 Oct 2013 16:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158369 Penalty for excess tax collection could be imposed only if the dealer actually collected tax beyond the amount payable. Here, the total consideration in the original and revised bills remained the same, and petroleum prices were fixed by the Ministry of Petroleum in accordance with Government-controlled pricing. Separate disclosure of sales tax in the original bills, followed by revised composite billing, did not by itself establish collection of tax in excess of the tax payable. Penalty under section 16(1)(j)(ii) of the Rajasthan Sales Tax Act, 1954 was therefore not leviable, and the revision failed. Case-Laws VAT and Sales Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158369