https://www.taxtmi.com/caselaws?id=160244 Forfeiture under section 18-AA of the Karnataka Sales Tax Act applies only where an amount is actually collected by way of tax or as tax in contravention of section 18. Amounts merely billed, tentatively shown, or adjusted through credit notes and discounts before tax is finally received do not amount to tax collected for forfeiture purposes. Where the disputed amount never reached the dealer as collected tax, forfeiture cannot be sustained. The assessing authority had not properly examined whether actual collection occurred, so the matter required reconsideration on that factual issue. en-us Mon, 05 Jul 1999 00:00:00 +0530 Thu, 12 Dec 2013 17:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160244 Forfeiture under section 18-AA of the Karnataka Sales Tax Act applies only where an amount is actually collected by way of tax or as tax in contravention of section 18. Amounts merely billed, tentatively shown, or adjusted through credit notes and discounts before tax is finally received do not amount to tax collected for forfeiture purposes. Where the disputed amount never reached the dealer as collected tax, forfeiture cannot be sustained. The assessing authority had not properly examined whether actual collection occurred, so the matter required reconsideration on that factual issue. Case-Laws VAT and Sales Tax Mon, 05 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160244