https://www.taxtmi.com/caselaws?id=166420 Tax collected from purchasers may be treated as tax-inclusive even without a separate entry in the sale bills or books, where the assessment records, accounts and comparable dealings show that the burden was passed on; on that basis, forfeiture under the Karnataka Sales Tax Act was sustained. A remand was not required merely because the Commissioner examined additional material, since the existing record supported the conclusion and the statutory appeal provided adequate protection. Refund was confined only to the extent the amount paid exceeded the actual tax liability, with forfeiture maintained for the balance. en-us Thu, 13 Jan 2011 00:00:00 +0530 Thu, 25 Sep 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166420 Tax collected from purchasers may be treated as tax-inclusive even without a separate entry in the sale bills or books, where the assessment records, accounts and comparable dealings show that the burden was passed on; on that basis, forfeiture under the Karnataka Sales Tax Act was sustained. A remand was not required merely because the Commissioner examined additional material, since the existing record supported the conclusion and the statutory appeal provided adequate protection. Refund was confined only to the extent the amount paid exceeded the actual tax liability, with forfeiture maintained for the balance. Case-Laws VAT and Sales Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166420