https://www.taxtmi.com/caselaws?id=3656 Sales tax collected but not deposited with the sales tax authorities was treated as deductible from the sale price where the first appellate authority had allowed the claim by speaking order and the Revenue produced no cogent evidence that the amount was retained with any ulterior motive. On the available record, the finding based on section 37 of the West Bengal Sales Tax Act was not displaced, so there was no basis to deny the reduction claimed. The deduction was upheld and the Revenue's challenge failed. en-us Fri, 23 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3656 Sales tax collected but not deposited with the sales tax authorities was treated as deductible from the sale price where the first appellate authority had allowed the claim by speaking order and the Revenue produced no cogent evidence that the amount was retained with any ulterior motive. On the available record, the finding based on section 37 of the West Bengal Sales Tax Act was not displaced, so there was no basis to deny the reduction claimed. The deduction was upheld and the Revenue's challenge failed. Case-Laws Central Excise Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3656