https://www.taxtmi.com/caselaws?id=164572 Amounts disclosed in a dealer's returns as tax collected and remitted cannot later be denied that character by describing them as a mere accounting split-up or computer-generated entry. The disclosed collection in the returns was treated as the operative factual basis, and the dealer could not resile from its own declarations simply because the goods were later found exempt or taxable at nil rate. On that footing, forfeiture under section 18AA of the Karnataka Sales Tax Act, 1957 was attracted, and section 18AA(4) was inapplicable because the provision contemplates relief only where an amount has in fact been collected as tax and later falls outside tax liability. en-us Fri, 07 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164572 Amounts disclosed in a dealer's returns as tax collected and remitted cannot later be denied that character by describing them as a mere accounting split-up or computer-generated entry. The disclosed collection in the returns was treated as the operative factual basis, and the dealer could not resile from its own declarations simply because the goods were later found exempt or taxable at nil rate. On that footing, forfeiture under section 18AA of the Karnataka Sales Tax Act, 1957 was attracted, and section 18AA(4) was inapplicable because the provision contemplates relief only where an amount has in fact been collected as tax and later falls outside tax liability. Case-Laws VAT and Sales Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164572