https://www.taxtmi.com/caselaws?id=150088 A State Legislature cannot, under the sales tax power or allied legislative entries, validate or compel deposit and refund of amounts collected by a dealer as tax but not legally due as tax. Section 17 of the U.P. Sales Tax (Amendment and Validation) Act, 1971 was dependent on and inseverable from section 15, because it merely treated earlier deposits as deposits under the substituted refund machinery in section 29-A. As the subject did not fall within entry 54 of List II and the broader reliance on entries 6, 7 and 10 of List III was rejected, sections 15 and 17 were unconstitutional and the petitioners were entitled to refund under the assessment orders. en-us Thu, 11 Nov 1971 00:00:00 +0530 Wed, 08 May 2013 16:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150088 A State Legislature cannot, under the sales tax power or allied legislative entries, validate or compel deposit and refund of amounts collected by a dealer as tax but not legally due as tax. Section 17 of the U.P. Sales Tax (Amendment and Validation) Act, 1971 was dependent on and inseverable from section 15, because it merely treated earlier deposits as deposits under the substituted refund machinery in section 29-A. As the subject did not fall within entry 54 of List II and the broader reliance on entries 6, 7 and 10 of List III was rejected, sections 15 and 17 were unconstitutional and the petitioners were entitled to refund under the assessment orders. Case-Laws VAT and Sales Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150088