https://www.taxtmi.com/caselaws?id=100422 Section 8-B(2) of the Madras General Sales Tax Act, 1939 was construed as not authorising recovery of tax improperly collected from a person who was not legally liable to pay sales tax. Applying the same interpretation used for a materially similar provision in the Hyderabad General Sales Tax Act, 1950, the Court held that the State Legislature could not be taken to have conferred power to recover such tax from a non-liable person. The High Court's order was therefore set aside and the Tribunal's order restored. en-us Thu, 22 Sep 1966 00:00:00 +0530 Fri, 20 Sep 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100422 Section 8-B(2) of the Madras General Sales Tax Act, 1939 was construed as not authorising recovery of tax improperly collected from a person who was not legally liable to pay sales tax. Applying the same interpretation used for a materially similar provision in the Hyderabad General Sales Tax Act, 1950, the Court held that the State Legislature could not be taken to have conferred power to recover such tax from a non-liable person. The High Court's order was therefore set aside and the Tribunal's order restored. Case-Laws VAT and Sales Tax Thu, 22 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100422