https://www.taxtmi.com/caselaws?id=152924 Tax collected under an assessment based on a rule later held ultra vires was refundable because a void assessment does not acquire finality merely from the absence of an appeal. The court distinguished an erroneous but valid assessment from one made under a provision beyond legislative competence, and held that restitution was not barred on that ground. It further held that the statutory refund provision was inapplicable where the claimant was never a dealer, and that the refund claim was not defeated by limitation or laches because the mistake was promptly raised and pursued within a reasonable time. en-us Wed, 12 Sep 1979 00:00:00 +0530 Fri, 12 Jul 2013 18:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152924 Tax collected under an assessment based on a rule later held ultra vires was refundable because a void assessment does not acquire finality merely from the absence of an appeal. The court distinguished an erroneous but valid assessment from one made under a provision beyond legislative competence, and held that restitution was not barred on that ground. It further held that the statutory refund provision was inapplicable where the claimant was never a dealer, and that the refund claim was not defeated by limitation or laches because the mistake was promptly raised and pursued within a reasonable time. Case-Laws VAT and Sales Tax Wed, 12 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152924