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What happens if a person collects tax from another person but does not deposit the same with Government?
Team SoOLEGAL | 01/01/1970

As per Section 52 of MGL, every person who has collected from anyother personanyamountasrepresenting the tax under this Act, shall deposit the said amount to the credit of the Central or a State Government, regardless of whether the supplies in respect of which such amount was collected are taxable or not.


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