https://www.taxtmi.com/caselaws?id=155655 A levy of additional tax on turnover covered by section 6-A of the Andhra Pradesh General Sales Tax Act was held illegal because, for the relevant assessment years, the statute did not authorise such taxation. The Court treated the demand as one made in the absence of statutory power and therefore as an instance of inherent lack of jurisdiction. It further held that the availability of an appellate remedy did not bar writ relief under article 226 where the taxing authority acted wholly without jurisdiction, and distinguished the Revenue's reliance on Supreme Court authority as dealing with a different factual and legal context. en-us Fri, 01 Jul 1988 00:00:00 +0530 Fri, 06 Sep 2013 14:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155655 A levy of additional tax on turnover covered by section 6-A of the Andhra Pradesh General Sales Tax Act was held illegal because, for the relevant assessment years, the statute did not authorise such taxation. The Court treated the demand as one made in the absence of statutory power and therefore as an instance of inherent lack of jurisdiction. It further held that the availability of an appellate remedy did not bar writ relief under article 226 where the taxing authority acted wholly without jurisdiction, and distinguished the Revenue's reliance on Supreme Court authority as dealing with a different factual and legal context. Case-Laws VAT and Sales Tax Fri, 01 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155655