https://www.taxtmi.com/caselaws?id=128350 Section 11(2) of the Travancore-Cochin General Sales Tax Act could not be invoked to recover collections from the petitioners because the statutory precondition under the proviso to section 11(1) was unmet: no date had been prescribed. The Court construed the fiscal provision strictly and held that no deficiency in the statutory scheme could be supplied by judicial interpretation. As the petitioners were registered dealers and the triggering condition for section 11(2) was absent, the revenue lacked jurisdiction to proceed under that provision. The recovery orders were therefore set aside and the writ petitions succeeded. en-us Tue, 18 Jul 1961 00:00:00 +0530 Tue, 02 Apr 2013 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128350 Section 11(2) of the Travancore-Cochin General Sales Tax Act could not be invoked to recover collections from the petitioners because the statutory precondition under the proviso to section 11(1) was unmet: no date had been prescribed. The Court construed the fiscal provision strictly and held that no deficiency in the statutory scheme could be supplied by judicial interpretation. As the petitioners were registered dealers and the triggering condition for section 11(2) was absent, the revenue lacked jurisdiction to proceed under that provision. The recovery orders were therefore set aside and the writ petitions succeeded. Case-Laws VAT and Sales Tax Tue, 18 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128350