https://www.taxtmi.com/caselaws?id=164990 Forfeiture of tax amount under section 18AA requires clear material showing that the assessee collected tax from customers or was otherwise unjustly enriched. On the record considered, the authority found no reliable basis to show separate collection of sales tax in the sale bills, and the forfeiture order itself rested on uncertainty rather than proved facts. The order therefore could not be sustained on the existing material, and the matter was remanded to the assessing officer for fresh consideration, with liberty to the assessee to produce relevant evidence. en-us Thu, 25 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164990 Forfeiture of tax amount under section 18AA requires clear material showing that the assessee collected tax from customers or was otherwise unjustly enriched. On the record considered, the authority found no reliable basis to show separate collection of sales tax in the sale bills, and the forfeiture order itself rested on uncertainty rather than proved facts. The order therefore could not be sustained on the existing material, and the matter was remanded to the assessing officer for fresh consideration, with liberty to the assessee to produce relevant evidence. Case-Laws VAT and Sales Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164990