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2010 (9) TMI 881 - SC - VAT and Sales TaxPurchase tax on the purchase of paddy - appellants/dealers had collected purchase tax on paddy from the Government or its agencies along with procurement price of levy fixed under the said Levy Order – Held that:- purchase tax collected on paddy from the buyer, the same has to go to the Government exchequer. If however, such tax was found to be legally not payable after its collection from the purchaser, it either has to go back to the purchaser from whom it was collected or has to be surrendered to the State exchequer and a dealer cannot retain it as otherwise the same will amount to unjust enrichment, appeals are dismissed
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