https://www.taxtmi.com/caselaws?id=289331 A rule-made restriction that prevented a single declaration from covering more than one transaction beyond the prescribed limit was treated as invalid because the State rule-making authority could not impose a limitation reserved to the Central Government under the Central Sales Tax framework. Tax collected by applying that invalid proviso was therefore recoverable as money paid under a mistake of law. The Court also held that a refund writ was not barred by delay or laches, since limitation ran from discovery of the mistake and the petition was filed within three years of the relevant Supreme Court ruling. Relief in refund was accordingly available. en-us Wed, 09 Dec 1970 00:00:00 +0530 Sat, 25 Jul 2020 11:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289331 A rule-made restriction that prevented a single declaration from covering more than one transaction beyond the prescribed limit was treated as invalid because the State rule-making authority could not impose a limitation reserved to the Central Government under the Central Sales Tax framework. Tax collected by applying that invalid proviso was therefore recoverable as money paid under a mistake of law. The Court also held that a refund writ was not barred by delay or laches, since limitation ran from discovery of the mistake and the petition was filed within three years of the relevant Supreme Court ruling. Relief in refund was accordingly available. Case-Laws VAT and Sales Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289331