https://www.taxtmi.com/caselaws?id=246949 Exemption under the Karnataka Sales Tax Act was withdrawn, and during that period the petitioner collected tax from customers and deposited it with the Department. When the exemption was later restored, eligibility for adjustment depended on tax not having been collected on the relevant sales. Because the tax had in fact been collected, the amounts could not be treated as mere deposits for adjustment against tax due and payable. The authorities' rejection of the adjustment claim was upheld. en-us Fri, 10 Jan 2014 00:00:00 +0530 Fri, 10 Oct 2014 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246949 Exemption under the Karnataka Sales Tax Act was withdrawn, and during that period the petitioner collected tax from customers and deposited it with the Department. When the exemption was later restored, eligibility for adjustment depended on tax not having been collected on the relevant sales. Because the tax had in fact been collected, the amounts could not be treated as mere deposits for adjustment against tax due and payable. The authorities' rejection of the adjustment claim was upheld. Case-Laws VAT and Sales Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246949