1972 (3) TMI 76

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..... s. Christian Mica Industries Ltd. as to why the dealer should not deposit in the Government treasury the amount of Rs. 61,011 collected as sales tax by it from the purchasers on sale of mica in respect of which it was not liable to pay such tax and which amount had not been refunded to the purchasers from whom the amount was collected. The dealer appeared and contended that a part of the amount ha .....

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..... x on account of sale of mica during the year 1950-51?" 2.. It has been contended by the learned counsel for the dealer that section 20-A(3) of the Act is ultra vires and, therefore, the order of the Superintendent of Commercial Taxes for depositing the aforesaid amount is bad and the reference must be answered in the negative. In Ashoka Marketing Ltd. v. The State of Bihar[1970] 26 S.T.C. 254 (S .....

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