https://www.taxtmi.com/caselaws?id=157621 Tax collected under section 5A(1)(a) on purchases of materials used in the execution of works contracts was not legally leviable, because such purchases did not amount to consumption in the manufacture of other goods for sale; the levy was therefore without authority of law, and refund was due under section 72 of the Indian Contract Act, 1872 and Article 265 of the Constitution. A writ remedy under Article 226 was available to seek refund of the unlawful collection. The refund claim was not barred by limitation, because in cases of payment under mistake of law time runs from discovery of the mistake or when it could reasonably have been discovered; the claim was filed within three years of the relevant judicial pronouncement and was within time. en-us Fri, 19 Mar 1993 00:00:00 +0530 Tue, 08 Oct 2013 17:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157621 Tax collected under section 5A(1)(a) on purchases of materials used in the execution of works contracts was not legally leviable, because such purchases did not amount to consumption in the manufacture of other goods for sale; the levy was therefore without authority of law, and refund was due under section 72 of the Indian Contract Act, 1872 and Article 265 of the Constitution. A writ remedy under Article 226 was available to seek refund of the unlawful collection. The refund claim was not barred by limitation, because in cases of payment under mistake of law time runs from discovery of the mistake or when it could reasonably have been discovered; the claim was filed within three years of the relevant judicial pronouncement and was within time. Case-Laws VAT and Sales Tax Fri, 19 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157621