https://www.taxtmi.com/caselaws?id=127826 The Court held that the assessments of sales tax on "works contracts" and untanned hides and skins were unlawful due to subsequent judicial decisions deeming the levies improper. Despite the finality of the tax assessments, they were considered null and void as they were made without jurisdiction. The Court issued a writ of mandamus preventing the State from collecting the disputed amounts, emphasizing that the legality of the levy is crucial under Article 265 of the Constitution. The petitions were allowed, with no costs awarded. en-us Mon, 02 Feb 1959 00:00:00 +0530 Mon, 18 Mar 2013 16:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127826 The Court held that the assessments of sales tax on "works contracts" and untanned hides and skins were unlawful due to subsequent judicial decisions deeming the levies improper. Despite the finality of the tax assessments, they were considered null and void as they were made without jurisdiction. The Court issued a writ of mandamus preventing the State from collecting the disputed amounts, emphasizing that the legality of the levy is crucial under Article 265 of the Constitution. The petitions were allowed, with no costs awarded. Case-Laws VAT and Sales Tax Mon, 02 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127826