https://www.taxtmi.com/caselaws?id=165342 Where sales tax was computed on the gross invoice amount before deducting subsidy, the amount recovered from buyers included tax attributable to the subsidy component. That excess collection was not payable as tax and could not be retained by the dealer. On that basis, section 18AA(4) of the Karnataka Sales Tax Act, 1957 treated the excess as liable to forfeiture, and recovery by the State correspondingly discharged any refund obligation. The document concludes that the dealer had collected tax on the subsidy component and that the forfeiture order was justified. en-us Thu, 22 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165342 Where sales tax was computed on the gross invoice amount before deducting subsidy, the amount recovered from buyers included tax attributable to the subsidy component. That excess collection was not payable as tax and could not be retained by the dealer. On that basis, section 18AA(4) of the Karnataka Sales Tax Act, 1957 treated the excess as liable to forfeiture, and recovery by the State correspondingly discharged any refund obligation. The document concludes that the dealer had collected tax on the subsidy component and that the forfeiture order was justified. Case-Laws VAT and Sales Tax Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165342