https://www.taxtmi.com/caselaws?id=158153 State taxing power under entry 54 of List II was treated as unaffected by central regulatory control over industrial alcohol, so sales tax and additional sales tax on that commodity were not barred merely because it was used as an industrial input. The later Supreme Court position displaced the earlier basis for challenging the levy. The text also applies restitution principles where an interim judicial order prevented tax recovery: a party that obtained the benefit of non-payment during the restraint period could be required to reimburse the tax once that protection ended, to neutralise the advantage gained through the court order. en-us Mon, 08 Aug 1994 00:00:00 +0530 Thu, 17 Oct 2013 15:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158153 State taxing power under entry 54 of List II was treated as unaffected by central regulatory control over industrial alcohol, so sales tax and additional sales tax on that commodity were not barred merely because it was used as an industrial input. The later Supreme Court position displaced the earlier basis for challenging the levy. The text also applies restitution principles where an interim judicial order prevented tax recovery: a party that obtained the benefit of non-payment during the restraint period could be required to reimburse the tax once that protection ended, to neutralise the advantage gained through the court order. Case-Laws VAT and Sales Tax Mon, 08 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158153