https://www.taxtmi.com/caselaws?id=371096 Tax collected on SIM cards, though lawful when received, became forfeitable once the levy was later held non-exigible, because the collection fell within the mischief of Section 22(2) and attracted Section 46A of the Kerala General Sales Tax Act. Forfeiture under Section 46A was treated as distinct from penalty and did not require proof of contumacious conduct or mens rea, which remained relevant only to penalty. Applying unjust enrichment, the dealer could not retain amounts collected from consumers as tax without authority of law, and the sums were required to be forfeited to the Government. en-us Thu, 08 Nov 2018 00:00:00 +0530 Tue, 26 Nov 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371096 Tax collected on SIM cards, though lawful when received, became forfeitable once the levy was later held non-exigible, because the collection fell within the mischief of Section 22(2) and attracted Section 46A of the Kerala General Sales Tax Act. Forfeiture under Section 46A was treated as distinct from penalty and did not require proof of contumacious conduct or mens rea, which remained relevant only to penalty. Applying unjust enrichment, the dealer could not retain amounts collected from consumers as tax without authority of law, and the sums were required to be forfeited to the Government. Case-Laws VAT and Sales Tax Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371096