https://www.taxtmi.com/caselaws?id=33166 The court upheld the constitutional validity of Section 206 of the Income Tax Act and focused on the legality of specific orders dated 26th September, 1994 and 25th February, 1994. The petitioner, a liquor manufacturer, faced challenges regarding tax collection under Section 206-C. Interim relief was granted, restraining tax collection pending further decisions. The court ruled that the seller's inability to collect tax during the stay period absolved them of liability under Section 206C(6), highlighting the legal error in holding the seller accountable for uncollected tax during the restrained period. en-us Mon, 13 Apr 2009 00:00:00 +0530 Sat, 25 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33166 The court upheld the constitutional validity of Section 206 of the Income Tax Act and focused on the legality of specific orders dated 26th September, 1994 and 25th February, 1994. The petitioner, a liquor manufacturer, faced challenges regarding tax collection under Section 206-C. Interim relief was granted, restraining tax collection pending further decisions. The court ruled that the seller's inability to collect tax during the stay period absolved them of liability under Section 206C(6), highlighting the legal error in holding the seller accountable for uncollected tax during the restrained period. Case-Laws Income Tax Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33166