1973 (7) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... irsi. At the time of making the assessment for the period 25th October, 1965, to 12th November, 1966, it was discovered that he had collected a sum of Rs. 9,801.63 purporting to be a tax on the sale of goods belonging to his principals. The assessing authority took action under section 18-A of the Mysore Sales Tax Act, 1957, for contravention of section 18(1) of the Act and issued a notice proposi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction has made any difference in the position of law as laid down in V.B. Patil's case(1). Further, a similar provision came up for consideration before the Supreme Court in State of U.P. v. A.B. Mfg. Co.[1973] 32 S.T.C. 1 (S.C.); A.I.R. 1973 S.C. 1333. , and Khanna, J., while considering the scope of section 29-A of the U.P. Sales Tax Act (15 of 1948), which is in pari materia with section 18-A o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X