https://www.taxtmi.com/caselaws?id=161673 Penalty under the Tamil Nadu General Sales Tax Act, 1959 could not be imposed merely to neutralise a refund on a theory of unjust enrichment when the Act contained no provision comparable to sections 11-B and 12-A of the Central Excises and Salt Act, 1944. The doctrine of unjust enrichment, although recognised in fiscal law, could not be used to sustain a penalty order in the absence of statutory authority. Section 22(2) was also held inapplicable where the dealer collected tax from buyers and remitted it to the State. The penalty was therefore unsustainable and was set aside. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 03 Feb 2014 18:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161673 Penalty under the Tamil Nadu General Sales Tax Act, 1959 could not be imposed merely to neutralise a refund on a theory of unjust enrichment when the Act contained no provision comparable to sections 11-B and 12-A of the Central Excises and Salt Act, 1944. The doctrine of unjust enrichment, although recognised in fiscal law, could not be used to sustain a penalty order in the absence of statutory authority. Section 22(2) was also held inapplicable where the dealer collected tax from buyers and remitted it to the State. The penalty was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161673