https://www.taxtmi.com/caselaws?id=161037 Section 46A of the Kerala General Sales Tax Act applies only where a dealer actually collects an amount by way of tax, or purports to do so, in breach of section 22(2) or 22(3). Where the bills show only a composite sale price and no separate recovery of turnover tax, purchase tax, or surcharge from buyers, an embedded amount forming part of the pricing structure cannot be recharacterised as illegal tax collection. On those facts, the assessing authority cannot go behind the invoice price to dissect the components and order forfeiture, especially where the amount was paid into the Oil Pool Account and no unlawful enrichment by the dealer was shown. en-us Thu, 22 Nov 2001 00:00:00 +0530 Mon, 30 Dec 2013 15:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161037 Section 46A of the Kerala General Sales Tax Act applies only where a dealer actually collects an amount by way of tax, or purports to do so, in breach of section 22(2) or 22(3). Where the bills show only a composite sale price and no separate recovery of turnover tax, purchase tax, or surcharge from buyers, an embedded amount forming part of the pricing structure cannot be recharacterised as illegal tax collection. On those facts, the assessing authority cannot go behind the invoice price to dissect the components and order forfeiture, especially where the amount was paid into the Oil Pool Account and no unlawful enrichment by the dealer was shown. Case-Laws VAT and Sales Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161037