https://www.taxtmi.com/caselaws?id=127502 Amounts retained by a sales commission agent from payments due to non-resident principals could not be treated as tax payable to the State where the underlying transactions were exempt from sales tax. Tax under the Hyderabad General Sales Tax Act, 1950 meant only tax lawfully leviable and collected under the Act, and section 11(2) applied only to excess tax collected with legal authority. Because the relevant turnover was admitted to be non-taxable, the State had no authority to demand the retained sums, and Article 265 of the Constitution reinforced that no tax may be levied or collected except by authority of law. Any contractual refund condition did not alter the position. en-us Mon, 23 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127502 Amounts retained by a sales commission agent from payments due to non-resident principals could not be treated as tax payable to the State where the underlying transactions were exempt from sales tax. Tax under the Hyderabad General Sales Tax Act, 1950 meant only tax lawfully leviable and collected under the Act, and section 11(2) applied only to excess tax collected with legal authority. Because the relevant turnover was admitted to be non-taxable, the State had no authority to demand the retained sums, and Article 265 of the Constitution reinforced that no tax may be levied or collected except by authority of law. Any contractual refund condition did not alter the position. Case-Laws VAT and Sales Tax Mon, 23 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127502