https://www.taxtmi.com/caselaws?id=165366 A registered dealer below the turnover threshold could collect and remit tax without prior permission, because section 6(1A)(a) treated such collection as a statutory consequence rather than a permission-based privilege, and no penalty could arise on that basis. Rule 10A and form 1F were held applicable only to dealers covered by section 6(1A)(b), where the statute contemplated an option to pay tax subject to approval; they did not apply to section 6(1A)(a) dealers. The prescribed form was therefore found inadequate as drafted, the penalty was set aside, input-tax credit was to be granted, and the form-making authority was directed to prescribe a proper form. en-us Mon, 19 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165366 A registered dealer below the turnover threshold could collect and remit tax without prior permission, because section 6(1A)(a) treated such collection as a statutory consequence rather than a permission-based privilege, and no penalty could arise on that basis. Rule 10A and form 1F were held applicable only to dealers covered by section 6(1A)(b), where the statute contemplated an option to pay tax subject to approval; they did not apply to section 6(1A)(a) dealers. The prescribed form was therefore found inadequate as drafted, the penalty was set aside, input-tax credit was to be granted, and the form-making authority was directed to prescribe a proper form. Case-Laws VAT and Sales Tax Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165366