https://www.taxtmi.com/caselaws?id=200080 Section 46 of the Gujarat Sales Tax Act, 1969 permits penalty only where tax is collected in contravention of Section 56, which bars collection when no tax is payable on the relevant sale. Here, the amount collected had already been deposited with the tax department, and the assessee had acted on the view that tax was exigible on the transactions. On those facts, the HC held that initiation and continuation of penalty proceedings were misconceived, and the penalty orders were unsustainable. en-us Thu, 21 Jul 2016 00:00:00 +0530 Tue, 20 Mar 2018 07:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200080 Section 46 of the Gujarat Sales Tax Act, 1969 permits penalty only where tax is collected in contravention of Section 56, which bars collection when no tax is payable on the relevant sale. Here, the amount collected had already been deposited with the tax department, and the assessee had acted on the view that tax was exigible on the transactions. On those facts, the HC held that initiation and continuation of penalty proceedings were misconceived, and the penalty orders were unsustainable. Case-Laws VAT and Sales Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200080