https://www.taxtmi.com/caselaws?id=150039 Under the Central Sales Tax Act, the assessing authority had no jurisdiction to demand from an assessee any amount beyond the tax lawfully assessed on its turnover. The challenge succeeded because a demand exceeding the assessed tax was held illegal and without authority, and any excess allegedly collected could not be recovered through a larger demand. The separate argument based on exemption under the amendment enactment was left open for pursuit in the statutory remedies. en-us Wed, 09 Dec 1970 00:00:00 +0530 Wed, 08 May 2013 11:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150039 Under the Central Sales Tax Act, the assessing authority had no jurisdiction to demand from an assessee any amount beyond the tax lawfully assessed on its turnover. The challenge succeeded because a demand exceeding the assessed tax was held illegal and without authority, and any excess allegedly collected could not be recovered through a larger demand. The separate argument based on exemption under the amendment enactment was left open for pursuit in the statutory remedies. Case-Laws VAT and Sales Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150039