https://www.taxtmi.com/caselaws?id=268128 Collection of tax on resale did not attract Section 65A of the Assam General Sales Tax Act where the goods purchased were taxable, the sellers were not specified oil companies during the relevant period, and the dealer had already suffered tax on purchase. Section 65A(1) targets collection of tax on exempt goods or sales on which no tax is payable; on these facts, the resale collection was only reimbursement and not a prohibited levy. The exemption under Section 8 and Explanation 2 did not apply, and reliance on a Supreme Court ruling under a different statutory scheme was held inapposite. The forfeiture and penalty were therefore set aside. en-us Tue, 02 Dec 2014 00:00:00 +0530 Fri, 20 Nov 2015 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268128 Collection of tax on resale did not attract Section 65A of the Assam General Sales Tax Act where the goods purchased were taxable, the sellers were not specified oil companies during the relevant period, and the dealer had already suffered tax on purchase. Section 65A(1) targets collection of tax on exempt goods or sales on which no tax is payable; on these facts, the resale collection was only reimbursement and not a prohibited levy. The exemption under Section 8 and Explanation 2 did not apply, and reliance on a Supreme Court ruling under a different statutory scheme was held inapposite. The forfeiture and penalty were therefore set aside. Case-Laws VAT and Sales Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268128