https://www.taxtmi.com/caselaws?id=257539 Vend fee collected by a wholesaler was treated as outside the assessee's turnover, so the related sales tax and penalty on that component could not survive. Purchase tax under section 7A, however, remained leviable on empty bottles purchased from unregistered dealers, and the Tribunal's view on that point was upheld. Penalty under section 12(3) and section 12(5)(iii) was not sustainable where the assessee's stand arose from a bona fide and long-standing legal controversy, with no conscious concealment or deliberate misstatement. The revisions therefore succeeded only in part, with vend fee-related levy and penalty set aside and section 7A liability sustained. en-us Thu, 05 Dec 2013 00:00:00 +0530 Sat, 14 Mar 2015 07:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257539 Vend fee collected by a wholesaler was treated as outside the assessee's turnover, so the related sales tax and penalty on that component could not survive. Purchase tax under section 7A, however, remained leviable on empty bottles purchased from unregistered dealers, and the Tribunal's view on that point was upheld. Penalty under section 12(3) and section 12(5)(iii) was not sustainable where the assessee's stand arose from a bona fide and long-standing legal controversy, with no conscious concealment or deliberate misstatement. The revisions therefore succeeded only in part, with vend fee-related levy and penalty set aside and section 7A liability sustained. Case-Laws VAT and Sales Tax Thu, 05 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257539