https://www.taxtmi.com/caselaws?id=168994 Additional security collected at a check-post for excess coal load must be accounted for against the dealer's final tax liability. If the amount is not adjusted in the final assessment against tax, penalty, or composition money, it cannot be retained by the tax authorities and is refundable to the dealer. The operative principle is that money realised as security must either be given credit in assessment or returned; it cannot remain unaccounted once final liability is determined. en-us Wed, 19 Feb 2014 00:00:00 +0530 Mon, 06 Apr 2015 20:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168994 Additional security collected at a check-post for excess coal load must be accounted for against the dealer's final tax liability. If the amount is not adjusted in the final assessment against tax, penalty, or composition money, it cannot be retained by the tax authorities and is refundable to the dealer. The operative principle is that money realised as security must either be given credit in assessment or returned; it cannot remain unaccounted once final liability is determined. Case-Laws VAT and Sales Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168994