https://www.taxtmi.com/caselaws?id=158776 Penalty for collection of tax under the M.P. General Sales Tax Act was not justified where a registered dealer collected tax at the applicable rate because the purchaser had not produced form XII-J at the time of sale. The collection was made in accordance with the statutory scheme and was not illegal or unauthorised merely because the amount was later refunded after the form was furnished. The HC held that penal action under section 45-B(2) applies only to collection contrary to law, and the record disclosed no deliberate violation or dishonest intent. The question was answered in favour of the assessee and against the Revenue. en-us Wed, 17 Jul 1996 00:00:00 +0530 Wed, 06 Nov 2013 18:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158776 Penalty for collection of tax under the M.P. General Sales Tax Act was not justified where a registered dealer collected tax at the applicable rate because the purchaser had not produced form XII-J at the time of sale. The collection was made in accordance with the statutory scheme and was not illegal or unauthorised merely because the amount was later refunded after the form was furnished. The HC held that penal action under section 45-B(2) applies only to collection contrary to law, and the record disclosed no deliberate violation or dishonest intent. The question was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Wed, 17 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158776