https://www.taxtmi.com/caselaws?id=166573 A coffee curer liable for purchase tax on coffee seeds bought from unregistered dealers could not lawfully collect sales tax at the later sale stage on the same goods. Once purchase tax attached under the statutory scheme, no sales tax was payable at sale, and section 18 barred collection of tax where none was due at that point. Any amount collected as tax in contravention of section 18 attracted section 18AA, so wrongful collection could not be retained. The Tribunal's view that sale-stage collection was permissible because purchase tax was payable was inconsistent with the Act's structure. en-us Fri, 04 Feb 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166573 A coffee curer liable for purchase tax on coffee seeds bought from unregistered dealers could not lawfully collect sales tax at the later sale stage on the same goods. Once purchase tax attached under the statutory scheme, no sales tax was payable at sale, and section 18 barred collection of tax where none was due at that point. Any amount collected as tax in contravention of section 18 attracted section 18AA, so wrongful collection could not be retained. The Tribunal's view that sale-stage collection was permissible because purchase tax was payable was inconsistent with the Act's structure. Case-Laws VAT and Sales Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166573