https://www.taxtmi.com/caselaws?id=158781 The Madras HC held that amounts collected from a purchaser on the sale value, at the rate applicable to the goods resold, were not mere incidental charges or exact reimbursement of tax already suffered. On the factual findings, the collection exceeded the prior tax burden and was made as if the second sale itself were taxable. That brought the receipts within collection by way of tax, in breach of the prohibition in section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. Penalty under section 22(2) was therefore attracted, and the revision failed. en-us Mon, 25 Jul 1955 00:00:00 +0530 Wed, 06 Nov 2013 18:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158781 The Madras HC held that amounts collected from a purchaser on the sale value, at the rate applicable to the goods resold, were not mere incidental charges or exact reimbursement of tax already suffered. On the factual findings, the collection exceeded the prior tax burden and was made as if the second sale itself were taxable. That brought the receipts within collection by way of tax, in breach of the prohibition in section 22(1) of the Tamil Nadu General Sales Tax Act, 1959. Penalty under section 22(2) was therefore attracted, and the revision failed. Case-Laws VAT and Sales Tax Mon, 25 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158781