https://www.taxtmi.com/caselaws?id=150153 Sections 30-A and 30-B of the Andhra Pradesh General Sales Tax Act were analysed as a penal and forfeiture scheme targeting amounts collected as tax though not lawfully exigible. The court held that such provisions were not a law on taxes on sale or purchase within Entry 54 of List II, and that ancillary or incidental power could not extend to requiring payment over or forfeiture of wrongly collected sums. The alternative reliance on Entry 64 and Article 246 also failed because the offence and forfeiture provisions were only an indirect device to achieve an impermissible object. The scheme was treated as integrated, so the invalid core provisions could not be severed, rendering the enactment invalid in toto. en-us Thu, 06 Aug 1970 00:00:00 +0530 Thu, 09 May 2013 14:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150153 Sections 30-A and 30-B of the Andhra Pradesh General Sales Tax Act were analysed as a penal and forfeiture scheme targeting amounts collected as tax though not lawfully exigible. The court held that such provisions were not a law on taxes on sale or purchase within Entry 54 of List II, and that ancillary or incidental power could not extend to requiring payment over or forfeiture of wrongly collected sums. The alternative reliance on Entry 64 and Article 246 also failed because the offence and forfeiture provisions were only an indirect device to achieve an impermissible object. The scheme was treated as integrated, so the invalid core provisions could not be severed, rendering the enactment invalid in toto. Case-Laws VAT and Sales Tax Thu, 06 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150153