https://www.taxtmi.com/caselaws?id=98739 Explanation II to Section 2(g) of the Central Provinces and Berar Sales Tax Act, 1947 was treated as enlarging the taxing nexus beyond constitutional limits for sales with inter-State elements, so it was ultra vires and could not sustain the tax demand. The enforcement of that unlawful levy through the Act's coercive machinery was also held to infringe the right to carry on business, and the existence of a statutory remedy did not bar relief under Article 226 where the levy was without authority of law and the remedy required prior deposit. Mandamus was therefore available to prevent recovery. en-us Tue, 16 Mar 1954 00:00:00 +0530 Tue, 25 Feb 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98739 Explanation II to Section 2(g) of the Central Provinces and Berar Sales Tax Act, 1947 was treated as enlarging the taxing nexus beyond constitutional limits for sales with inter-State elements, so it was ultra vires and could not sustain the tax demand. The enforcement of that unlawful levy through the Act's coercive machinery was also held to infringe the right to carry on business, and the existence of a statutory remedy did not bar relief under Article 226 where the levy was without authority of law and the remedy required prior deposit. Mandamus was therefore available to prevent recovery. Case-Laws VAT and Sales Tax Tue, 16 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98739