https://www.taxtmi.com/caselaws?id=128373 The court declared Section 18(3) of the Mysore Sales Tax Act unconstitutional as it violated property rights under the Constitution. It held that dealers cannot collect amounts from purchasers in anticipation of tax liabilities if transactions are not taxable. The judgment emphasized that transferring non-existent tax liabilities to customers is unjustified, allowing customers to reclaim collected amounts. Assessment orders based on Section 18(3) were invalidated, safeguarding property rights and setting a precedent for future cases involving tax collection and statutory interpretation. 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 The court declared Section 18(3) of the Mysore Sales Tax Act unconstitutional as it violated property rights under the Constitution. It held that dealers cannot collect amounts from purchasers in anticipation of tax liabilities if transactions are not taxable. The judgment emphasized that transferring non-existent tax liabilities to customers is unjustified, allowing customers to reclaim collected amounts. Assessment orders based on Section 18(3) were invalidated, safeguarding property rights and setting a precedent for future cases involving tax collection and statutory interpretation. Case-Laws VAT and Sales Tax Wed, 04 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128373