https://www.taxtmi.com/caselaws?id=102516 The High Court held that the State lacked legislative competence to impose the "Sugar Fund" levy under the Sugar Control Order and collect money. The imposition was deemed illegal and unconstitutional, with the Director of Civil Supplies exceeding authority by fixing different prices. The State's appeal was dismissed by the Supreme Court, ruling that the burden of payment was transferred to purchasers, denying the respondents a refund. The Court allowed the appeal, directing the parties to bear their costs, emphasizing that refunding the amount would lead to unjust enrichment as the respondents did not bear the ultimate burden of payment. en-us Thu, 28 Mar 1985 00:00:00 +0530 Thu, 26 Jun 2014 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102516 The High Court held that the State lacked legislative competence to impose the "Sugar Fund" levy under the Sugar Control Order and collect money. The imposition was deemed illegal and unconstitutional, with the Director of Civil Supplies exceeding authority by fixing different prices. The State's appeal was dismissed by the Supreme Court, ruling that the burden of payment was transferred to purchasers, denying the respondents a refund. The Court allowed the appeal, directing the parties to bear their costs, emphasizing that refunding the amount would lead to unjust enrichment as the respondents did not bear the ultimate burden of payment. Case-Laws VAT and Sales Tax Thu, 28 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102516