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1960 (9) TMI 59 - SC - VAT and Sales TaxWhether this interpretation of section 11(2) of the Act is correct? Held that:- We consider it proper not to embark on an investigation of the proper construction of section 11(1) and (2) of the Act and the sustainability of the rival contentions urged before us on this matter. Nor do we consider it necessary or proper to deal with the soundness or otherwise of the constitutional objections which have been put forward to the demand by the State, to amounts "collected by way of tax" if that were to include collections in respect of sale-transactions not charged to tax under the Act. We consider it desirable to reserve the determination of these questions to an occasion when they properly arise and have necessarily to be decided. Appeals dismissed.
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