https://www.taxtmi.com/caselaws?id=158783 Amounts described as handling charges were held, on concurrent factual findings, to be collections by way of tax or purporting to be by way of tax, attracting penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. The assessee failed to show that genuine handling charges were collected or that material evidence, including alleged first-sale bills, had been ignored by the lower authorities. As the Tribunal's finding was supported by the records and no error of law was demonstrated in revision, revisional interference was unwarranted and remand was refused. en-us Tue, 25 Jul 1995 00:00:00 +0530 Thu, 07 Nov 2013 12:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158783 Amounts described as handling charges were held, on concurrent factual findings, to be collections by way of tax or purporting to be by way of tax, attracting penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. The assessee failed to show that genuine handling charges were collected or that material evidence, including alleged first-sale bills, had been ignored by the lower authorities. As the Tribunal's finding was supported by the records and no error of law was demonstrated in revision, revisional interference was unwarranted and remand was refused. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158783