https://www.taxtmi.com/caselaws?id=148576 A subordinate sales tax authority cannot continue to enforce or appropriate tax under a provision already declared ultra vires by the High Court, because such a declaration renders the provision inoperative within its jurisdiction. Pending appellate proceedings do not permit the authority to disregard that binding declaration, and recovery of the amount from customers does not create power to make an otherwise unauthorised appropriation or demand. Where the assessing authority refuses to accept the binding legal position, relief under Article 226 is available. The appropriation under section 8-A(4) and the consequential demand were therefore quashed. en-us Wed, 04 Dec 1968 00:00:00 +0530 Tue, 30 Apr 2013 15:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148576 A subordinate sales tax authority cannot continue to enforce or appropriate tax under a provision already declared ultra vires by the High Court, because such a declaration renders the provision inoperative within its jurisdiction. Pending appellate proceedings do not permit the authority to disregard that binding declaration, and recovery of the amount from customers does not create power to make an otherwise unauthorised appropriation or demand. Where the assessing authority refuses to accept the binding legal position, relief under Article 226 is available. The appropriation under section 8-A(4) and the consequential demand were therefore quashed. Case-Laws VAT and Sales Tax Wed, 04 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148576