https://www.taxtmi.com/caselaws?id=268128 The court found that the petitioner, an oil company, did not contravene Section 65A of the Assam General Sales Tax Act as the goods were taxable and not exempted from tax. The order of forfeiture and penalty imposed by the assessing authority was set aside as the petitioner had not collected tax on goods where no tax was payable. The court distinguished a Supreme Court decision cited by the Government Advocate, stating it was not applicable to the case. The petitions were allowed, emphasizing the verification and collection of any excess tax retained by the petitioner by the Department. 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 The court found that the petitioner, an oil company, did not contravene Section 65A of the Assam General Sales Tax Act as the goods were taxable and not exempted from tax. The order of forfeiture and penalty imposed by the assessing authority was set aside as the petitioner had not collected tax on goods where no tax was payable. The court distinguished a Supreme Court decision cited by the Government Advocate, stating it was not applicable to the case. The petitions were allowed, emphasizing the verification and collection of any excess tax retained by the petitioner by the Department. Case-Laws VAT and Sales Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268128