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2006 (11) TMI 323 - SC - VAT and Sales TaxWhether the "sale price" was the consideration receivable by the dealer which was fixed by the Government of India or the amount the dealer was required to collect by way of consideration plus amount payable to the "Oil Pool Account" Held that:- The Senior Superintendent of Taxes arrives at a definite conclusion that the appellant-company had, in fact, collected sales tax on the entire sales, then the appellant-company would deposit the entire sales tax amount collected from the consumers with the respondent-State within four weeks' of the order passed by the Senior Superintendent of Taxes along with nine per cent interest from the date of collecting the amount towards sales tax till payment. If the amount, as directed, is not paid by the appellant-company within the stipulated period, the same would be recovered as the arrears of land revenue by the respondent-State.
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