https://www.taxtmi.com/caselaws?id=167923 For central sales tax, forfeiture of excess tax collected by a registered dealer cannot be imposed through the Andhra Pradesh General Sales Tax Act when the Central Sales Tax Act contains no substantive forfeiture provision. The governing principle is that State sales tax law cannot create a substantive consequence for central sales tax administration where the central enactment is silent, and forfeiture is not a mere procedural incident. Applying that rule, the State authorities lacked power to order forfeiture of excess tax collected but not remitted, and the challenge to the forfeiture order succeeded. en-us Thu, 13 Sep 2012 00:00:00 +0530 Tue, 06 Jan 2015 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167923 For central sales tax, forfeiture of excess tax collected by a registered dealer cannot be imposed through the Andhra Pradesh General Sales Tax Act when the Central Sales Tax Act contains no substantive forfeiture provision. The governing principle is that State sales tax law cannot create a substantive consequence for central sales tax administration where the central enactment is silent, and forfeiture is not a mere procedural incident. Applying that rule, the State authorities lacked power to order forfeiture of excess tax collected but not remitted, and the challenge to the forfeiture order succeeded. Case-Laws VAT and Sales Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167923