https://www.taxtmi.com/caselaws?id=100702 The SC held that section 8-A(4) of the U.P. Sales Tax Act, 1948 was beyond the State Legislature's competence because a taxing entry does not authorise compelling payment to the State of sums collected as tax when those sums are not legally exigible. Applying that constitutional limit, the Court declared the provision ultra vires and invalid. As the assessee had deposited more than its actual assessed tax liability, the excess amount could not be retained under the invalid provision, and the assessee was entitled to refund of the excess deposit. en-us Tue, 10 Sep 1968 00:00:00 +0530 Thu, 19 Sep 2013 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100702 The SC held that section 8-A(4) of the U.P. Sales Tax Act, 1948 was beyond the State Legislature's competence because a taxing entry does not authorise compelling payment to the State of sums collected as tax when those sums are not legally exigible. Applying that constitutional limit, the Court declared the provision ultra vires and invalid. As the assessee had deposited more than its actual assessed tax liability, the excess amount could not be retained under the invalid provision, and the assessee was entitled to refund of the excess deposit. Case-Laws VAT and Sales Tax Tue, 10 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100702