https://www.taxtmi.com/caselaws?id=148393 Tax on hill produce was chargeable only at the last purchase point within the State under the General Sales Tax Act. Where the last purchaser had already paid that tax, levy on subsequent inter-State sales turnover under the Central Sales Tax Act was illegal. The assessment orders were quashed, tax already collected was directed to be refunded, and further recovery was restrained. A writ petition under Article 226 for refund of illegally collected tax was maintainable. Tax paid under a mistake of law must be refunded by the State, subject to applicable statutory provisions and limitation, once the mistake and claim are brought to its notice. en-us Fri, 07 Jun 1968 00:00:00 +0530 Fri, 26 Apr 2013 14:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148393 Tax on hill produce was chargeable only at the last purchase point within the State under the General Sales Tax Act. Where the last purchaser had already paid that tax, levy on subsequent inter-State sales turnover under the Central Sales Tax Act was illegal. The assessment orders were quashed, tax already collected was directed to be refunded, and further recovery was restrained. A writ petition under Article 226 for refund of illegally collected tax was maintainable. Tax paid under a mistake of law must be refunded by the State, subject to applicable statutory provisions and limitation, once the mistake and claim are brought to its notice. Case-Laws VAT and Sales Tax Fri, 07 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148393