https://www.taxtmi.com/caselaws?id=163997 A registered dealer's excess collection of tax on goods with controlled prices still constituted a contravention of section 22 of the Tamil Nadu General Sales Tax Act, 1959. Section 22(2) permits penalty where any amount is collected by way of tax, or purporting to be tax, in breach of section 22(1), even if tax is otherwise due on the transaction. The fact that the goods were subject to price control did not displace the statutory prohibition against unauthorised tax collection. Penalty was therefore properly attracted for collection without authority of law. en-us Thu, 02 Apr 2009 00:00:00 +0530 Tue, 15 Apr 2014 18:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163997 A registered dealer's excess collection of tax on goods with controlled prices still constituted a contravention of section 22 of the Tamil Nadu General Sales Tax Act, 1959. Section 22(2) permits penalty where any amount is collected by way of tax, or purporting to be tax, in breach of section 22(1), even if tax is otherwise due on the transaction. The fact that the goods were subject to price control did not displace the statutory prohibition against unauthorised tax collection. Penalty was therefore properly attracted for collection without authority of law. Case-Laws Wealth-tax Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163997