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2005 (1) TMI 397 - SC - VAT and Sales TaxWhether section 22 of the Madras Sales Tax Act bars the appellant from collecting in any manner amounts paid by them to the seller by way of tax? Held that:- SLP dismissed. The wording of the section is very clear. The term "collect" would include in its ambit collection in any manner. Purported recoupment or recovery would be nothing else but collection. Once the dealer is prevented from collecting, it is not open to say that he is not collecting but is only recouping. We find ourselves unable to accept the reasoning given by the High Court in the Metal Sales Corporation's case [1982 (12) TMI 174 - MADRAS HIGH COURT]. Mere case of a different nomenclature or language cannot be allowed to defeat the clear provision of the section.
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