https://www.taxtmi.com/caselaws?id=163656 Section 7(12) of the Kerala General Sales Tax Act applies only to excess tax situations arising within the specific purchase-tax adjustment scheme under section 7A(1) and cannot be extended to a contractor who paid compounded tax under section 7(7) while tax was separately deducted at source under section 7(7B). In that setting, excess tax remitted cannot be forfeited under section 7(12); it must first be adjusted against surcharge payable, and only any remaining balance is refundable. The text states that an assessment treating the excess as forfeited was beyond jurisdiction and that consequential refund follows after surcharge adjustment. en-us Thu, 22 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163656 Section 7(12) of the Kerala General Sales Tax Act applies only to excess tax situations arising within the specific purchase-tax adjustment scheme under section 7A(1) and cannot be extended to a contractor who paid compounded tax under section 7(7) while tax was separately deducted at source under section 7(7B). In that setting, excess tax remitted cannot be forfeited under section 7(12); it must first be adjusted against surcharge payable, and only any remaining balance is refundable. The text states that an assessment treating the excess as forfeited was beyond jurisdiction and that consequential refund follows after surcharge adjustment. Case-Laws VAT and Sales Tax Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163656