https://www.taxtmi.com/caselaws?id=128118 A writ court may direct refund of tax illegally collected where it enforces a statutory obligation, but the claim remains subject to the limits and conditions attached to the governing legislation. The existence of a statutory remedy does not allow those restrictions to be ignored. On sales tax liability, a dealer already liable under the charging provision continues to bear that liability for the statutory period, and opening a new or additional place of business within the State does not create a separate turnover threshold for fresh liability. Separate registration rules regulate administration only and do not alter the underlying tax incidence. en-us Thu, 23 Mar 1961 00:00:00 +0530 Thu, 28 Mar 2013 18:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128118 A writ court may direct refund of tax illegally collected where it enforces a statutory obligation, but the claim remains subject to the limits and conditions attached to the governing legislation. The existence of a statutory remedy does not allow those restrictions to be ignored. On sales tax liability, a dealer already liable under the charging provision continues to bear that liability for the statutory period, and opening a new or additional place of business within the State does not create a separate turnover threshold for fresh liability. Separate registration rules regulate administration only and do not alter the underlying tax incidence. Case-Laws VAT and Sales Tax Thu, 23 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128118