Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 905 - HC - VAT and Sales TaxWhether even in the absence of a provision under the Central Sales Tax Act, 1956 for forfeiture of excess tax collected by a registered dealer, forfeiture could be ordered by recourse to the provisions under the 1957 Act? Held that:- Forfeiture being a process requiring a substantive provision and in the absence of any provision in the CST Act authorizing forfeiture of excess tax collected by a dealer but not remitted to the Revenue, no forfeiture could be ordered by the Revenue by reference to provisions of the State Sales Tax Act, in this case the 1957 Act. Provisions of the CST Act enable application of the local sales tax law as to the procedure in regard to assessment, collection of tax and enforcement of payment of tax and this regime "takes in the scheme for forfeiture of excess tax collected and for reimbursement of the same to the buyers from whom it is collected
|