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2009 (12) TMI 884 - HC - VAT and Sales TaxWhether the Tribunal was justified in holding that assessing authority can invoke powers vested under section 18AA of the Karnataka Sales Tax Act, in order to forfeit the excess tax paid under Central Sales Tax Act, pursuant to section 9(2) of the Central Sales Tax Act, 1956? Held that:- In the instant case the sale attracts the purchase tax. It may affect the price of the seller. But the seller is liable to pay the tax demanded and the same has to be collected from the buyer and the seller is not expected to pay the tax from his pocket when the sale is inclusive of the cost of goods plus tax, the tax collected from the buyer has to be passed on to the Revenue and on same analogy the assessee cannot be permitted to revise the invoices to contend that excess tax collected by him from the customer would be the cost of the value of the material sold by him. In view of the same, we are of the view that it is a fit case to hold that the assessee as a after-thought has devised an idea to enrich himself in an unjust manner by collecting excess tax and seek refund of the same from the revenue. Such a thing cannot be permitted by any court of law. Revision petition is dismissed answering the question of law against the assessee.
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