https://www.taxtmi.com/caselaws?id=161719 Forest development tax collected under section 75A of the Kerala Forest Act is levied on the purchaser and credited to the forest development fund, so the forest department collects it only as an agent of the State. It does not form part of the dealer's sale consideration or turnover under the Kerala General Sales Tax Act, 1963, and sales tax cannot be charged on that element. Relief was therefore available against sales tax on the forest development tax component, but any refund or adjustment remained subject to recomputation of liability and the bar of unjust enrichment before the competent authorities. en-us Thu, 25 Sep 2003 00:00:00 +0530 Tue, 04 Feb 2014 17:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161719 Forest development tax collected under section 75A of the Kerala Forest Act is levied on the purchaser and credited to the forest development fund, so the forest department collects it only as an agent of the State. It does not form part of the dealer's sale consideration or turnover under the Kerala General Sales Tax Act, 1963, and sales tax cannot be charged on that element. Relief was therefore available against sales tax on the forest development tax component, but any refund or adjustment remained subject to recomputation of liability and the bar of unjust enrichment before the competent authorities. Case-Laws VAT and Sales Tax Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161719