https://www.taxtmi.com/caselaws?id=149890 Retrospective amendment of section 12-A of the Mysore Sales Tax Act was treated as operating for all material times, so escaped turnover could be assessed only by the assessing authority. An assessment made by the Deputy Commissioner was therefore without jurisdiction, and the demand based on that assessment could not be recovered under section 13(3)(b). Article 265 of the Constitution reinforced that tax may be levied or collected only by authority of law, making recovery impermissible where the underlying assessment lacked jurisdiction. en-us Tue, 03 Aug 1971 00:00:00 +0530 Sat, 04 May 2013 17:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149890 Retrospective amendment of section 12-A of the Mysore Sales Tax Act was treated as operating for all material times, so escaped turnover could be assessed only by the assessing authority. An assessment made by the Deputy Commissioner was therefore without jurisdiction, and the demand based on that assessment could not be recovered under section 13(3)(b). Article 265 of the Constitution reinforced that tax may be levied or collected only by authority of law, making recovery impermissible where the underlying assessment lacked jurisdiction. Case-Laws VAT and Sales Tax Tue, 03 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149890