https://www.taxtmi.com/caselaws?id=127467 Sales tax collected without authority of law was treated as refundable even though the dealer had passed the burden to customers, because passing on the tax did not validate an illegal levy or alter its constitutional character. The High Court also held that alternative statutory remedies did not bar relief under Article 226 where those remedies were not adequate or effective and did not address the illegality on merits. Where the tax was admittedly collected without lawful authority and civil challenge was barred, writ jurisdiction remained available to direct refund of the illegal collection. en-us Fri, 16 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127467 Sales tax collected without authority of law was treated as refundable even though the dealer had passed the burden to customers, because passing on the tax did not validate an illegal levy or alter its constitutional character. The High Court also held that alternative statutory remedies did not bar relief under Article 226 where those remedies were not adequate or effective and did not address the illegality on merits. Where the tax was admittedly collected without lawful authority and civil challenge was barred, writ jurisdiction remained available to direct refund of the illegal collection. Case-Laws VAT and Sales Tax Fri, 16 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127467