https://www.taxtmi.com/caselaws?id=149913 Section 28(4) of the Kerala General Sales Tax Act, 1963 was found beyond the State Legislature's competence and therefore unconstitutional, applying the principle that a sales tax provision cannot impose penal consequences if it falls outside legislative power. As the provision was materially similar in effect to a sales tax provision earlier invalidated by the Supreme Court, the High Court held that the defect attached equally here. The penalty order made under that unconstitutional provision could not be sustained and was quashed in favour of the assessee; the cash security recovered was directed to be refunded. en-us Wed, 10 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149913 Section 28(4) of the Kerala General Sales Tax Act, 1963 was found beyond the State Legislature's competence and therefore unconstitutional, applying the principle that a sales tax provision cannot impose penal consequences if it falls outside legislative power. As the provision was materially similar in effect to a sales tax provision earlier invalidated by the Supreme Court, the High Court held that the defect attached equally here. The penalty order made under that unconstitutional provision could not be sustained and was quashed in favour of the assessee; the cash security recovered was directed to be refunded. Case-Laws VAT and Sales Tax Wed, 10 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149913