1964 (7) TMI 24

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..... ellate Tribunal in Tribunal Appeal No. 819 of 1961. In the view of the assessing authority, the assessee had collected a certain amount of Rs. 5,698.38 by way of sales tax on a transaction which clearly amounted to an inter-State sale hit by the ban under the appropriate article of the Indian Constitution. Nevertheless relying on section 22(3) of the Madras General Sales Tax Act, 1959, the assessi .....

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..... rabad General Sales Tax Act, 1950, which is in pari materia with section 22(3) of the Madras General Sales Tax Act, was not within the legislative competence of the State Legislature. In the view of the Supreme Court, if a dealer has collected anything from a purchaser which is not authorised by the taxing law, that is a matter between him and the purchaser, and the purchaser may be entitled to re .....

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