https://www.taxtmi.com/caselaws?id=129040 Amended section 18(3) of the Mysore Sales Tax Act sought to cover amounts collected by dealers even where no tax was legally due on the underlying transaction. A State Legislature cannot, through a validating provision, treat a collection as tax when it is not legally exigible in substance. The amendment was therefore beyond legislative competence and unconstitutional. Imposts and demands founded on the invalid provision were unenforceable, and amounts collected under those demands were refundable. 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 sought to cover amounts collected by dealers even where no tax was legally due on the underlying transaction. A State Legislature cannot, through a validating provision, treat a collection as tax when it is not legally exigible in substance. The amendment was therefore beyond legislative competence and unconstitutional. Imposts and demands founded on the invalid provision were unenforceable, and amounts collected under those demands were refundable. Case-Laws VAT and Sales Tax Mon, 27 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129040