https://www.taxtmi.com/caselaws?id=158768 Penalty was held unjustified where a decorticator collected sales tax during the assessment years under a genuine statutory doubt as to whether the tax was collectible by the decorticator or by the oil mill owners, and the amounts were remitted to the Government. Although the assessee was not ordinarily authorised to collect sales tax as a dealer, the existence of bona fide uncertainty and actual remittance meant the penal provisions had no proper application. The revisional order restoring the penalties was therefore unsustainable, and the penalties for all assessment years were cancelled. en-us Wed, 11 Oct 1995 00:00:00 +0530 Wed, 06 Nov 2013 18:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158768 Penalty was held unjustified where a decorticator collected sales tax during the assessment years under a genuine statutory doubt as to whether the tax was collectible by the decorticator or by the oil mill owners, and the amounts were remitted to the Government. Although the assessee was not ordinarily authorised to collect sales tax as a dealer, the existence of bona fide uncertainty and actual remittance meant the penal provisions had no proper application. The revisional order restoring the penalties was therefore unsustainable, and the penalties for all assessment years were cancelled. Case-Laws VAT and Sales Tax Wed, 11 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158768