Section 22(2) in The Kerala General Sales Tax Act, 1963
(2)No registered dealer shall collect any sum purporting to be by way of tax: -(a)on the sale of any goods:(i)in respect of which he is not liable to pay tax; or(ii)at a rate exceeding the rate at which he is liable to pay tax; or(b)in respect of the purchase of any goods, whether or not he is liable to pay tax on such purchase.Provided that nothing contained in this sub-section shall apply to the collection of an amount by a registered dealer towards the amount of tax already paid under this Act in respect of goods, the sale or purchase price of which is controlled by any law in force and the retail price fixed for such goods under such law is not inclusive of such tax.
