https://www.taxtmi.com/caselaws?id=128534 A writ of mandamus was held maintainable to compel a taxing authority to act in conformity with a binding appellate finding that the assessees had not collected tax from purchasers. The Tribunal's conclusion that the sums received were only deposits was final and binding on departmental under the sales tax scheme, so recovery could not proceed on the contrary footing. Although the Government Order relied on was only administrative and created no enforceable right by itself, the officer remained under a public duty to implement the Tribunal's determination. The demand could not be enforced in disregard of that finding, and relief was moulded accordingly. en-us Fri, 16 Mar 1962 00:00:00 +0530 Sat, 06 Apr 2013 18:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128534 A writ of mandamus was held maintainable to compel a taxing authority to act in conformity with a binding appellate finding that the assessees had not collected tax from purchasers. The Tribunal's conclusion that the sums received were only deposits was final and binding on departmental under the sales tax scheme, so recovery could not proceed on the contrary footing. Although the Government Order relied on was only administrative and created no enforceable right by itself, the officer remained under a public duty to implement the Tribunal's determination. The demand could not be enforced in disregard of that finding, and relief was moulded accordingly. Case-Laws VAT and Sales Tax Fri, 16 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128534