https://www.taxtmi.com/caselaws?id=407818 Penalty for unauthorized collection of sales tax cannot stand without a definite finding, supported by credible evidence, that tax was actually realized illegally. The Court noted that after expiry of the exemption period the assessee was obliged to collect sales tax, and mere deposit of the collected amount with the Department did not prove illegal collection. The Tribunal also erred by mixing exempt-period facts with post-exemption facts and by relying on relevant and irrelevant materials together. The penalty for the years 1994-95 and 1995-96 was therefore not sustainable, and the revision petitions succeeded to that extent. en-us Mon, 19 Apr 2021 00:00:00 +0530 Sat, 22 May 2021 08:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407818 Penalty for unauthorized collection of sales tax cannot stand without a definite finding, supported by credible evidence, that tax was actually realized illegally. The Court noted that after expiry of the exemption period the assessee was obliged to collect sales tax, and mere deposit of the collected amount with the Department did not prove illegal collection. The Tribunal also erred by mixing exempt-period facts with post-exemption facts and by relying on relevant and irrelevant materials together. The penalty for the years 1994-95 and 1995-96 was therefore not sustainable, and the revision petitions succeeded to that extent. Case-Laws VAT and Sales Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407818