https://www.taxtmi.com/caselaws?id=128373 Collections taken from purchasers for transactions not liable to sales tax were not tax recoverable by the State, because no underlying tax liability arose at all. The Mysore High Court held that a statutory forfeiture of such sums would amount to compulsory deprivation of property without lawful justification and would offend Article 19(1)(f). Section 18(3) of the Mysore Sales Tax Act, 1957 was therefore unconstitutional and void to the extent it authorised forfeiture of the disputed collections, and the demand notices and assessment orders requiring payment to the Government were quashed. en-us Wed, 04 Oct 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128373 Collections taken from purchasers for transactions not liable to sales tax were not tax recoverable by the State, because no underlying tax liability arose at all. The Mysore High Court held that a statutory forfeiture of such sums would amount to compulsory deprivation of property without lawful justification and would offend Article 19(1)(f). Section 18(3) of the Mysore Sales Tax Act, 1957 was therefore unconstitutional and void to the extent it authorised forfeiture of the disputed collections, and the demand notices and assessment orders requiring payment to the Government were quashed. Case-Laws VAT and Sales Tax Wed, 04 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128373