2005 (1) TMI 397

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..... "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 COUR .....

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..... v. Joint Commercial Tax Officer reported in [1983] 52 STC 392 and preferring to follow a judgment of the same High Court in the case of Swastik Household and Industrial Products v. State of Tamil Nadu reported in [1997] 106 STC 372. 3.. The question involved is whether section 22 of the Madras Sales Tax Act bars the appellant from collecting in any manner amounts paid by them to the seller by w .....

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..... 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 See [1983] 52 STC 392 (Mad.).. Mere case of a different nomenclature or language cannot be allowed to defeat the clear provision of the sec .....

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