https://www.taxtmi.com/caselaws?id=127558 The court held that the assessment of sales tax on inter-State sales was illegal and in violation of the Constitution. It found the imposition of sales tax unconstitutional, emphasizing that the President's Sales Tax Continuance Order could not override the constitutional ban. The petitioner was entitled to a refund of the tax paid, as the payment was not voluntary but made under the demand of authority. The court directed a reassessment of the tax and ordered the respondents to refund any excess amount paid by the petitioner, allowing the application with costs. en-us Fri, 05 Oct 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127558 The court held that the assessment of sales tax on inter-State sales was illegal and in violation of the Constitution. It found the imposition of sales tax unconstitutional, emphasizing that the President's Sales Tax Continuance Order could not override the constitutional ban. The petitioner was entitled to a refund of the tax paid, as the payment was not voluntary but made under the demand of authority. The court directed a reassessment of the tax and ordered the respondents to refund any excess amount paid by the petitioner, allowing the application with costs. Case-Laws VAT and Sales Tax Fri, 05 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127558