https://www.taxtmi.com/caselaws?id=129040 Amended section 18(3) of the Mysore Sales Tax Act was described as beyond State legislative competence because it sought to treat collections as tax even where no tax was legally due on the transaction. The note states that a Legislature cannot convert, by statute, a collection that is not in substance tax into a valid levy. On that basis, the amended provision was held unconstitutional, and the imposts, demands, and collections made under it were liable to be quashed, with refund of amounts collected under the invalid demands. en-us Mon, 27 Jul 1964 00:00:00 +0530 Tue, 16 Apr 2013 17:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129040 Amended section 18(3) of the Mysore Sales Tax Act was described as beyond State legislative competence because it sought to treat collections as tax even where no tax was legally due on the transaction. The note states that a Legislature cannot convert, by statute, a collection that is not in substance tax into a valid levy. On that basis, the amended provision was held unconstitutional, and the imposts, demands, and collections made under it were liable to be quashed, with refund of amounts collected under the invalid demands. Case-Laws VAT and Sales Tax Mon, 27 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129040