https://www.taxtmi.com/caselaws?id=162350 Forfeiture under section 18-AA of the Karnataka Sales Tax Act was confined to tax collected in contravention of section 18 and retained contrary to the statutory scheme. A works contractor under composition had collected an amount described as tax but had remitted it within the prescribed period, so the statutory precondition for forfeiture was not met. Reading sections 18, 18-A and 18-AA together, the Court held that mere collection was insufficient where the amount was not retained as the dealer's own and the statute did not authorise forfeiture on those facts. The forfeiture order was therefore unsustainable and was set aside. en-us Fri, 19 Dec 2003 00:00:00 +0530 Tue, 25 Feb 2014 14:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162350 Forfeiture under section 18-AA of the Karnataka Sales Tax Act was confined to tax collected in contravention of section 18 and retained contrary to the statutory scheme. A works contractor under composition had collected an amount described as tax but had remitted it within the prescribed period, so the statutory precondition for forfeiture was not met. Reading sections 18, 18-A and 18-AA together, the Court held that mere collection was insufficient where the amount was not retained as the dealer's own and the statute did not authorise forfeiture on those facts. The forfeiture order was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162350