ABDUL HADI, J.

A short question is involved in this tax case revision preferred by the assessee under section38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") against the levy of penalty under section22(2) of the Act to an extent of Rs. 16, 06, 820 confirmed by the Tribunal by its order dated December 15, 1988, in Tribunal Appeal No. 1008 of 1987. Under the said provision, the said penalty is leviable if the dealer collects any amount "by way of tax or purporting to be by way of tax in contravention" of section22(1) of the Act, which says that no person who is not a registered dealer shall collect any amount by way of tax or purporting to be by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of the Act and the Rules made thereunder.

2. But, the contention of the assessee is that the collection made by it form its purchaser, Promar Sales Limited, to the above extent of Rs. 16, 06, 820 on its second sale of detergent soap (in which it deals and which was taxable only at the point of first sale in the State) to the said purchaser was only as "incidental charges" a