https://www.taxtmi.com/caselaws?id=128970 Section 22(3) of the Madras General Sales Tax Act, 1959 was considered in the context of amounts collected from purchasers as sales tax when no tax was legally payable. Applying the principle from the Supreme Court's interpretation of an in pari materia provision, the State could not treat such collections as recoverable tax merely because they were collected under that label. Where no tax liability existed, the dispute remained between dealer and purchaser, and the recovery power could not be sustained as incidental or ancillary to the taxing power. The provision was held beyond legislative competence, and the demand against the assessee failed. en-us Mon, 06 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 17:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128970 Section 22(3) of the Madras General Sales Tax Act, 1959 was considered in the context of amounts collected from purchasers as sales tax when no tax was legally payable. Applying the principle from the Supreme Court's interpretation of an in pari materia provision, the State could not treat such collections as recoverable tax merely because they were collected under that label. Where no tax liability existed, the dispute remained between dealer and purchaser, and the recovery power could not be sustained as incidental or ancillary to the taxing power. The provision was held beyond legislative competence, and the demand against the assessee failed. Case-Laws VAT and Sales Tax Mon, 06 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128970