https://www.taxtmi.com/caselaws?id=166562 Penalty under section 22(2) of the Tamil Nadu General Sales Tax Act was held unsustainable where tax had been collected under section 3B while that provision was still valid, and the later striking down of the deduction and computation rules did not retrospectively make the earlier collection unauthorised. The collection was treated as arising from a bona fide mutual mistake, so the penal provision for unauthorised collection was not attracted. The Tribunal's restoration of penalty was reversed and the revision was allowed. en-us Thu, 07 Apr 2011 00:00:00 +0530 Thu, 09 Oct 2014 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166562 Penalty under section 22(2) of the Tamil Nadu General Sales Tax Act was held unsustainable where tax had been collected under section 3B while that provision was still valid, and the later striking down of the deduction and computation rules did not retrospectively make the earlier collection unauthorised. The collection was treated as arising from a bona fide mutual mistake, so the penal provision for unauthorised collection was not attracted. The Tribunal's restoration of penalty was reversed and the revision was allowed. Case-Laws VAT and Sales Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166562