https://www.taxtmi.com/caselaws?id=147239 An assessment made under a sales tax rule already declared ultra vires was treated as a nullity because a provision that has been struck down cannot continue to authorise levy or collection of tax. The administration was bound by the High Court's declaration of invalidity and could not proceed on the basis of a rule that had ceased to have legal force, creating a jurisdictional defect in the assessment and related proceedings. The challenge was also regarded as requiring full adjudication rather than summary rejection at the threshold, and the writ proceedings were restored for substantive hearing. en-us Wed, 24 Nov 1965 00:00:00 +0530 Wed, 24 Apr 2013 11:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147239 An assessment made under a sales tax rule already declared ultra vires was treated as a nullity because a provision that has been struck down cannot continue to authorise levy or collection of tax. The administration was bound by the High Court's declaration of invalidity and could not proceed on the basis of a rule that had ceased to have legal force, creating a jurisdictional defect in the assessment and related proceedings. The challenge was also regarded as requiring full adjudication rather than summary rejection at the threshold, and the writ proceedings were restored for substantive hearing. Case-Laws VAT and Sales Tax Wed, 24 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147239