https://www.taxtmi.com/caselaws?id=161908 Amounts collected from customers in excess, or purportedly by way of tax, are prohibited under the Tamil Nadu General Sales Tax Act, 1959 even if described as service charges, handling charges, incidental charges, or recoupment of sales tax. The operative test is the substance of the collection, not its label; if the dealer collects money without authority in a tax-like manner, the collection falls within the mischief of the provision and attracts penalty under section 22(2). en-us Thu, 16 Sep 2004 00:00:00 +0530 Mon, 10 Feb 2014 18:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161908 Amounts collected from customers in excess, or purportedly by way of tax, are prohibited under the Tamil Nadu General Sales Tax Act, 1959 even if described as service charges, handling charges, incidental charges, or recoupment of sales tax. The operative test is the substance of the collection, not its label; if the dealer collects money without authority in a tax-like manner, the collection falls within the mischief of the provision and attracts penalty under section 22(2). Case-Laws VAT and Sales Tax Thu, 16 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161908