https://www.taxtmi.com/caselaws?id=99724 Section 11(2) of the Hyderabad General Sales Tax Act was held beyond the State Legislature's competence because a taxing entry authorises only measures necessary or incidental to the levy and collection of a lawful tax, not compulsory payment to the Government of amounts collected as tax though not legally exigible. The provision was not saved as a penalty, since it was not framed as punishment for breach of a statutory prohibition, and it could not be supported under the trade and commerce entry. Section 20(c), being consequential to section 11(2), also failed. The assessment was quashed to the extent founded on the invalid provision, and the assessee was not liable to pay over the collected amounts. en-us Fri, 21 Feb 1964 00:00:00 +0530 Thu, 26 Jun 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99724 Section 11(2) of the Hyderabad General Sales Tax Act was held beyond the State Legislature's competence because a taxing entry authorises only measures necessary or incidental to the levy and collection of a lawful tax, not compulsory payment to the Government of amounts collected as tax though not legally exigible. The provision was not saved as a penalty, since it was not framed as punishment for breach of a statutory prohibition, and it could not be supported under the trade and commerce entry. Section 20(c), being consequential to section 11(2), also failed. The assessment was quashed to the extent founded on the invalid provision, and the assessee was not liable to pay over the collected amounts. Case-Laws VAT and Sales Tax Fri, 21 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99724