https://www.taxtmi.com/caselaws?id=150895 Penalty for collecting amounts purporting to be tax on sales of goods belonging to principals under section 18-A of the Mysore Sales Tax Act, 1957 was held unsustainable. The amendment to section 18(1) was treated as making no material difference to the earlier legal position, and the provision was regarded as analogous to a similar sales tax provision previously considered by the Supreme Court. On that basis, the corresponding penalty provision was viewed as beyond the State's legislative competence under entry 54 of List II of the Seventh Schedule to the Constitution, and the revision petition was dismissed. en-us Thu, 19 Jul 1973 00:00:00 +0530 Fri, 24 May 2013 14:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150895 Penalty for collecting amounts purporting to be tax on sales of goods belonging to principals under section 18-A of the Mysore Sales Tax Act, 1957 was held unsustainable. The amendment to section 18(1) was treated as making no material difference to the earlier legal position, and the provision was regarded as analogous to a similar sales tax provision previously considered by the Supreme Court. On that basis, the corresponding penalty provision was viewed as beyond the State's legislative competence under entry 54 of List II of the Seventh Schedule to the Constitution, and the revision petition was dismissed. Case-Laws VAT and Sales Tax Thu, 19 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150895