https://www.taxtmi.com/caselaws?id=101068 Section 22(3) of the Kerala General Sales Tax Act, 1963 could not validly compel a dealer to remit to the State amounts collected as tax on transactions not liable to tax or in excess of the tax leviable. Entry 54 of List II authorises legislation on taxes on the sale or purchase of goods, but it does not extend to treating wrongly collected sums as a separate category of deemed tax or to recovering them as an incidental or ancillary power. The provision was therefore beyond the State Legislature's legislative competence to that extent. en-us Tue, 29 Jul 1975 00:00:00 +0530 Mon, 16 Sep 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101068 Section 22(3) of the Kerala General Sales Tax Act, 1963 could not validly compel a dealer to remit to the State amounts collected as tax on transactions not liable to tax or in excess of the tax leviable. Entry 54 of List II authorises legislation on taxes on the sale or purchase of goods, but it does not extend to treating wrongly collected sums as a separate category of deemed tax or to recovering them as an incidental or ancillary power. The provision was therefore beyond the State Legislature's legislative competence to that extent. Case-Laws VAT and Sales Tax Tue, 29 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101068