https://www.taxtmi.com/caselaws?id=349729 The Court allowed the writ petition, quashing the order imposing tax based on a circular fixing a minimum price for coal and directing tax calculation at the actual sale price. Any excess amount paid was to be refunded to the petitioner. The Court found that imposing tax solely based on the circular without specific evidence of under-pricing was arbitrary and unsustainable. The prayer to declare the circular ultra vires was not considered due to the GST Act coming into force. en-us Mon, 09 Oct 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349729 The Court allowed the writ petition, quashing the order imposing tax based on a circular fixing a minimum price for coal and directing tax calculation at the actual sale price. Any excess amount paid was to be refunded to the petitioner. The Court found that imposing tax solely based on the circular without specific evidence of under-pricing was arbitrary and unsustainable. The prayer to declare the circular ultra vires was not considered due to the GST Act coming into force. Case-Laws VAT and Sales Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349729