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2011 (2) TMI 1341 - KARNATAKA HIGH COURTWhen the statute imposes the liability to pay purchase tax by the assessee, whether the assessee is entitled to levy and collect sales tax on the ground that he has not paid the purchase tax and whether it contravenes section 18 of the Act? Held that:- The observation of the Tribunal that the law does not prohibit any person from collecting the tax from the customers even if the same is to be paid at the point of purchase is contrary to the aforesaid statutory provisions. Similarly, the observation that though he was liable to pay tax at the stage of purchase and he has paid tax at the stage of sale and therefore there is no contravention, also runs counter to the aforesaid statutory provisions. Therefore the error committed by the Tribunal is patently illegal and cannot be sustained. In that view of the matter, the order passed by the Tribunal is hereby set aside. Hence, Revision is allowed.
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