https://www.taxtmi.com/caselaws?id=128026 A State sales tax on imported tobacco was held unconstitutional because, in actual operation, it discriminated against imported goods while similar locally produced goods were not similarly taxed, contrary to Article 304(a). Tax paid under this ultra vires levy was recoverable as money paid under a mistake of law under section 72 of the Indian Contract Act, and the petitioners were entitled to refund because the payment was not voluntary and the statutory scheme did not defeat restitution. The Court also held that the existence of an ordinary civil remedy did not bar recourse to Article 226 where unconstitutional tax had been collected, so writ relief for refund was available. en-us Wed, 16 Dec 1959 00:00:00 +0530 Tue, 26 Mar 2013 10:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128026 A State sales tax on imported tobacco was held unconstitutional because, in actual operation, it discriminated against imported goods while similar locally produced goods were not similarly taxed, contrary to Article 304(a). Tax paid under this ultra vires levy was recoverable as money paid under a mistake of law under section 72 of the Indian Contract Act, and the petitioners were entitled to refund because the payment was not voluntary and the statutory scheme did not defeat restitution. The Court also held that the existence of an ordinary civil remedy did not bar recourse to Article 226 where unconstitutional tax had been collected, so writ relief for refund was available. Case-Laws VAT and Sales Tax Wed, 16 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128026