https://www.taxtmi.com/caselaws?id=144090 Section 20A of the Bihar Sales Tax Act was treated as a valid exercise of State sales tax power under Entry 54 of List II, because the Legislature could regulate the deposit and refund of amounts wrongly collected as sales tax and provide incidental machinery for that purpose. The challenges based on fundamental rights, the Contract Act and alleged colourable legislation were rejected. The limitation period attached to the statutory refund remedy was also upheld, since a claimant invoking a legislatively created refund right must accept the conditions and time limits imposed by the statute. en-us Mon, 29 Mar 1965 00:00:00 +0530 Fri, 19 Apr 2013 14:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144090 Section 20A of the Bihar Sales Tax Act was treated as a valid exercise of State sales tax power under Entry 54 of List II, because the Legislature could regulate the deposit and refund of amounts wrongly collected as sales tax and provide incidental machinery for that purpose. The challenges based on fundamental rights, the Contract Act and alleged colourable legislation were rejected. The limitation period attached to the statutory refund remedy was also upheld, since a claimant invoking a legislatively created refund right must accept the conditions and time limits imposed by the statute. Case-Laws VAT and Sales Tax Mon, 29 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144090