https://www.taxtmi.com/caselaws?id=127432 Section 11(2) of the Mysore Sales Tax Act was construed to apply only to sums collected as tax lawfully leviable under the Act, not to amounts recovered on a mistaken view of taxability or contrary to the Act. Collections made without such authority were therefore not payable to the Government. On that basis, the assessee was entitled to refund of the amount retained by the State and to the consequential writ relief sought. en-us Thu, 29 Sep 1955 00:00:00 +0530 Fri, 08 Mar 2013 18:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127432 Section 11(2) of the Mysore Sales Tax Act was construed to apply only to sums collected as tax lawfully leviable under the Act, not to amounts recovered on a mistaken view of taxability or contrary to the Act. Collections made without such authority were therefore not payable to the Government. On that basis, the assessee was entitled to refund of the amount retained by the State and to the consequential writ relief sought. Case-Laws VAT and Sales Tax Thu, 29 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127432