https://www.taxtmi.com/caselaws?id=100861 A State law requiring dealers to deposit in the treasury amounts collected from purchasers as sales tax, even where no tax was legally due, was held outside legislative competence. The measure was not a tax on the sale or purchase of goods under entry 54 of List II, and it could not be sustained as an incidental or ancillary provision to a valid sales tax scheme. Attempts to support it under entries relating to contracts or trusts were rejected because recovery of wrongfully collected tax did not, in pith and substance, amount to such legislation. The validating provision also failed because it depended on the invalid charging provision. en-us Mon, 16 Apr 1973 00:00:00 +0530 Thu, 03 Jul 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100861 A State law requiring dealers to deposit in the treasury amounts collected from purchasers as sales tax, even where no tax was legally due, was held outside legislative competence. The measure was not a tax on the sale or purchase of goods under entry 54 of List II, and it could not be sustained as an incidental or ancillary provision to a valid sales tax scheme. Attempts to support it under entries relating to contracts or trusts were rejected because recovery of wrongfully collected tax did not, in pith and substance, amount to such legislation. The validating provision also failed because it depended on the invalid charging provision. Case-Laws VAT and Sales Tax Mon, 16 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100861