https://www.taxtmi.com/caselaws?id=127518 The court held that the State Government is liable to refund sales tax paid under a mistake of law by the respondent firm. The court interpreted Section 72 of the Indian Contract Act broadly, including the State Government as a "person" capable of entering contracts. It affirmed that payments made under legal errors are recoverable, distinguishing between voluntary payments and those made under coercion or mistake. The court dismissed the appeal, directing the State Government to refund the unlawfully received moneys and awarded costs to the respondent firm. en-us Thu, 01 Dec 1955 00:00:00 +0530 Mon, 11 Mar 2013 16:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127518 The court held that the State Government is liable to refund sales tax paid under a mistake of law by the respondent firm. The court interpreted Section 72 of the Indian Contract Act broadly, including the State Government as a "person" capable of entering contracts. It affirmed that payments made under legal errors are recoverable, distinguishing between voluntary payments and those made under coercion or mistake. The court dismissed the appeal, directing the State Government to refund the unlawfully received moneys and awarded costs to the respondent firm. Case-Laws VAT and Sales Tax Thu, 01 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127518