Vidhi Codex

section 68

Prohibition against collection of tax in certain cases

The Maharashtra Sales Tax Act, 1979
Tax1979106 sections6 chapters
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Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text
  1. (1) No person shall collect any sum by way of tax or in lieu of tax on a transaction which is not a transaction of sale.
  2. (2) No person shall collect any sum by way of tax or in lieu of tax in respect of sales of goods on which by virtue of section 5 or by virtue of notification issued under section 59, no tax is payable.
  3. (3) No person, who is not a Registered dealer, shall collect in respect of any sale of goods any amount by way of tax or in lieu of tax from any other person.
  4. (4) No Registered dealer shall collect any amount by way of tax or in lieu of tax in respect of any transaction of sale on which he is not liable to pay tax under the provisions of this Act.
  5. (5) No Registered dealer shall collect any amount by way of tax or in lieu of tax on any transaction of sale in excess of the amount of tax payable by him on such transaction under the provisions of this Act. Explanation.—For the purpose of sub-section (5) where the total tax collected on the turnover of sales by a Registered dealer in any period of assessment exceeds the tax assessed excluding additional tax, if any, on such turnover of sales (without adjustment of set-off granted under section 60, if any) and where such excess collection or any part thereof cannot be easily identified either by the dealer or by the Commissioner with any particular transaction of sale, then such excess collection or part thereof shall be deemed to be the excess collection.
  6. (6) Notwithstanding anything contained in sub-sections (4) and (5), a dealer who has been, permitted by the Commissioner to pay a lump sum payment under section 58 shall not collect any sum (by way of tax or in lieu of tax) on the sales of goods if made during the period to which such lump-sum payment applies.
  7. (7) Provisions contained in sub-sections (3) and (4) shall not apply where a person is required to collect such amount of tax separately in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.

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