https://www.taxtmi.com/caselaws?id=148365 Section 5(c) of the Andhra Pradesh General Sales Tax Act, which required amounts collected by a dealer from purchasers to be paid to the Government, was treated as beyond the State Legislature's competence under entry 54 of List II and not sustainable as an incidental or ancillary measure. The provision was therefore ultra vires, and the assessment order relying on it was illegal to that extent. Relief by mandamus was considered inappropriate because no enforceable statutory duty arose, but the impugned portion of the assessment order was amenable to certiorari and was quashed. en-us Mon, 12 Feb 1968 00:00:00 +0530 Fri, 26 Apr 2013 11:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148365 Section 5(c) of the Andhra Pradesh General Sales Tax Act, which required amounts collected by a dealer from purchasers to be paid to the Government, was treated as beyond the State Legislature's competence under entry 54 of List II and not sustainable as an incidental or ancillary measure. The provision was therefore ultra vires, and the assessment order relying on it was illegal to that extent. Relief by mandamus was considered inappropriate because no enforceable statutory duty arose, but the impugned portion of the assessment order was amenable to certiorari and was quashed. Case-Laws VAT and Sales Tax Mon, 12 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148365