https://www.taxtmi.com/caselaws?id=164539 A dealer who collected tax and surcharge despite turnover below the taxable limit was liable to penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. The earlier view that such collection did not contravene section 22 was rejected because the decisive fact was that the collected amounts were not shown to have been remitted to the Government and were retained by the assessee. On that basis, the statutory penalty provision was attracted, and deletion of the penalty was held unsustainable. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 25 Apr 2014 16:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164539 A dealer who collected tax and surcharge despite turnover below the taxable limit was liable to penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. The earlier view that such collection did not contravene section 22 was rejected because the decisive fact was that the collected amounts were not shown to have been remitted to the Government and were retained by the assessee. On that basis, the statutory penalty provision was attracted, and deletion of the penalty was held unsustainable. Case-Laws VAT and Sales Tax Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164539