https://www.taxtmi.com/caselaws?id=151178 Where a special statutory regime governing molasses occupied the field, the general trade tax law could not validly be applied to the same purchase transaction. The Court accepted that the administrative charges under the U.P. Sheera Niyantran Adhiniyam, 1964 operated as the controlling levy, so trade tax on molasses was unsustainable. Relying on Article 265, it held that tax collected without authority of law could not be retained by the State and had to be restored. The petitioner was therefore entitled to refund of trade tax unlawfully realised after 10.03.2003, and further collection was restrained. en-us Fri, 24 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151178 Where a special statutory regime governing molasses occupied the field, the general trade tax law could not validly be applied to the same purchase transaction. The Court accepted that the administrative charges under the U.P. Sheera Niyantran Adhiniyam, 1964 operated as the controlling levy, so trade tax on molasses was unsustainable. Relying on Article 265, it held that tax collected without authority of law could not be retained by the State and had to be restored. The petitioner was therefore entitled to refund of trade tax unlawfully realised after 10.03.2003, and further collection was restrained. Case-Laws VAT and Sales Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151178