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of <h1>High Court invalidates Mysore Sales Tax provision, petitioners entitled to refunds</h1> <h3>K. Hajee Khadar Bacha Sahib and Others Versus Commercial Tax Officer, II Circle, Bangalore and Others</h3> The High Court of Mysore declared section 18(3) of the Mysore Sales Tax Act, 1957, as amended by Mysore Act No. 9 of 1964, unconstitutional. The court ... - The High Court of Mysore declared section 18(3) of the Mysore Sales Tax Act, 1957, as amended by Mysore Act No. 9 of 1964, unconstitutional. The court held that the State Legislature exceeded its competence in enacting the provision. Consequently, any impost or demands made under this provision were deemed invalid, and the petitioners were entitled to refunds of any payments made. The petitions were allowed, and the petitioners were awarded costs.
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