https://www.taxtmi.com/caselaws?id=150248 Money collected under a sales tax levy later declared ultra vires was refundable as money paid under a mistake of law, and the authorities could not rely on the invalid levy to deny relief. Article 96 of the First Schedule to the Indian Limitation Act, 1908 did not govern such refund proceedings, and section 29 of the U.P. Sales Tax Act did not apply because the claim arose from a constitutionally invalid levy rather than a lawful payment under the Act. The revising authority was also justified in entertaining revision against the order refusing refund, with limitation running from service of that refusal order. The assessee's right to refund was upheld. en-us Tue, 14 Jul 1970 00:00:00 +0530 Fri, 10 May 2013 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150248 Money collected under a sales tax levy later declared ultra vires was refundable as money paid under a mistake of law, and the authorities could not rely on the invalid levy to deny relief. Article 96 of the First Schedule to the Indian Limitation Act, 1908 did not govern such refund proceedings, and section 29 of the U.P. Sales Tax Act did not apply because the claim arose from a constitutionally invalid levy rather than a lawful payment under the Act. The revising authority was also justified in entertaining revision against the order refusing refund, with limitation running from service of that refusal order. The assessee's right to refund was upheld. Case-Laws VAT and Sales Tax Tue, 14 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150248