https://www.taxtmi.com/caselaws?id=99046 The SC concluded that Section 72 of the Indian Contract Act permits recovery of payments made under a mistake of law. The respondent, having paid sales tax later deemed ultra vires, was entitled to a refund despite the voluntary nature of the payments. The principle of estoppel was inapplicable as both parties shared the legal mistake. The appeal was dismissed with costs, affirming the respondent's right to recover the amounts paid. en-us Tue, 23 Sep 1958 00:00:00 +0530 Wed, 20 Nov 2024 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99046 The SC concluded that Section 72 of the Indian Contract Act permits recovery of payments made under a mistake of law. The respondent, having paid sales tax later deemed ultra vires, was entitled to a refund despite the voluntary nature of the payments. The principle of estoppel was inapplicable as both parties shared the legal mistake. The appeal was dismissed with costs, affirming the respondent's right to recover the amounts paid. Case-Laws VAT / Sales Tax Tue, 23 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99046