https://www.taxtmi.com/caselaws?id=160050 Collection of sales tax and surcharge on second sales not liable to tax was treated as a deliberate and wilful violation of the Act because the assessee retained the amounts instead of remitting them or proving any genuine refund to purchasers. The later issue of credit notes did not negate the contravention, as they did not establish actual repayment or convert the collection into a permissible rebate or discount. Penalty under section 22(2) was therefore correctly attracted, and the reduced penalty ordered below required no interference. en-us Fri, 24 Sep 1999 00:00:00 +0530 Sat, 07 Dec 2013 16:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160050 Collection of sales tax and surcharge on second sales not liable to tax was treated as a deliberate and wilful violation of the Act because the assessee retained the amounts instead of remitting them or proving any genuine refund to purchasers. The later issue of credit notes did not negate the contravention, as they did not establish actual repayment or convert the collection into a permissible rebate or discount. Penalty under section 22(2) was therefore correctly attracted, and the reduced penalty ordered below required no interference. Case-Laws VAT and Sales Tax Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160050