https://www.taxtmi.com/caselaws?id=156792 Where dealers acted on concessional sales tax orders while they were operative and did not collect tax above the concessional rate, recovery of the differential for past transactions after those orders were invalidated was held unjust and unreasonable. The High Court quashed the provisional assessments demanding the difference between the concessional rate and the statutory rate, and held that the petitioners were not liable to pay the past differential tax. The Court found it unnecessary to decide the remaining contentions once that conclusion was reached. en-us Sat, 05 Oct 1991 00:00:00 +0530 Tue, 24 Sep 2013 18:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156792 Where dealers acted on concessional sales tax orders while they were operative and did not collect tax above the concessional rate, recovery of the differential for past transactions after those orders were invalidated was held unjust and unreasonable. The High Court quashed the provisional assessments demanding the difference between the concessional rate and the statutory rate, and held that the petitioners were not liable to pay the past differential tax. The Court found it unnecessary to decide the remaining contentions once that conclusion was reached. Case-Laws VAT and Sales Tax Sat, 05 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156792