https://www.taxtmi.com/caselaws?id=160003 A statutory bar on collecting additional sales tax from purchasers does not prevent principals from reimbursing agents for tax incurred on tea sales made on their behalf, so such reimbursement is not unlawful collection under section 2(2) and does not attract penalty under section 3-A. A circular directing refund on the contrary premise therefore lacked basis and was treated as unenforceable. For rate determination, sales routed through agents were includible in the principals' aggregate taxable turnover, as Rule 6(h) permits exclusion only where the sales have already been taxed in the agent's hands. The turnover computation for applying the correct slab rate was upheld. en-us Mon, 31 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 16:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160003 A statutory bar on collecting additional sales tax from purchasers does not prevent principals from reimbursing agents for tax incurred on tea sales made on their behalf, so such reimbursement is not unlawful collection under section 2(2) and does not attract penalty under section 3-A. A circular directing refund on the contrary premise therefore lacked basis and was treated as unenforceable. For rate determination, sales routed through agents were includible in the principals' aggregate taxable turnover, as Rule 6(h) permits exclusion only where the sales have already been taxed in the agent's hands. The turnover computation for applying the correct slab rate was upheld. Case-Laws VAT and Sales Tax Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160003