https://www.taxtmi.com/caselaws?id=150363 Section 9-B(3) and section 14-A of the Orissa Sales Tax Act were analysed against the State's legislative competence under the sales tax entry. The provisions required dealers to deposit amounts realised as tax even where no tax was legally payable, and limited refund only to the person from whom the amount had been collected. Applying Supreme Court authority, the text states that such treatment of non-exigible sums as tax was neither incidental nor ancillary to taxation power, and the provisions were therefore ultra vires. As the demand and refund restriction lacked legal foundation, the amounts deposited pursuant to the demand notice were held refundable to the petitioner. en-us Mon, 05 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 17:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150363 Section 9-B(3) and section 14-A of the Orissa Sales Tax Act were analysed against the State's legislative competence under the sales tax entry. The provisions required dealers to deposit amounts realised as tax even where no tax was legally payable, and limited refund only to the person from whom the amount had been collected. Applying Supreme Court authority, the text states that such treatment of non-exigible sums as tax was neither incidental nor ancillary to taxation power, and the provisions were therefore ultra vires. As the demand and refund restriction lacked legal foundation, the amounts deposited pursuant to the demand notice were held refundable to the petitioner. Case-Laws VAT and Sales Tax Mon, 05 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150363