https://www.taxtmi.com/caselaws?id=780389 A uniform or inclusive sale price, by itself, does not establish collection of tax on exempt sales. On the facts, the invoices showed nil tax, the books did not record any tax collection, and contemporaneous material did not prove direct, indirect, or implied recovery from dealers or customers; the Tribunal's finding of no collection was upheld. Because the foundational fact of tax collection was not proved, the statutory provisions for wrongful collection and penalty could not be invoked, and the Revenue's appeals failed. en-us Wed, 01 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780389 A uniform or inclusive sale price, by itself, does not establish collection of tax on exempt sales. On the facts, the invoices showed nil tax, the books did not record any tax collection, and contemporaneous material did not prove direct, indirect, or implied recovery from dealers or customers; the Tribunal's finding of no collection was upheld. Because the foundational fact of tax collection was not proved, the statutory provisions for wrongful collection and penalty could not be invoked, and the Revenue's appeals failed. Case-Laws VAT / Sales Tax Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780389