https://www.taxtmi.com/caselaws?id=430008 Recovery notices demanding tax above the rate declared by the Supreme Court were unenforceable because tax can be collected only by authority of law and the law declared under Article 141 binds all authorities. In the Ujala products assessment under the Kerala VAT Act, the Supreme Court had fixed the applicable rate at 4%/5% and clarified that excess tax already paid would not be refundable. Departmental demands seeking amounts beyond that rate, including penal interest, were therefore beyond the lawful levy and liable to be set aside. en-us Mon, 19 Sep 2022 00:00:00 +0530 Wed, 09 Nov 2022 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430008 Recovery notices demanding tax above the rate declared by the Supreme Court were unenforceable because tax can be collected only by authority of law and the law declared under Article 141 binds all authorities. In the Ujala products assessment under the Kerala VAT Act, the Supreme Court had fixed the applicable rate at 4%/5% and clarified that excess tax already paid would not be refundable. Departmental demands seeking amounts beyond that rate, including penal interest, were therefore beyond the lawful levy and liable to be set aside. Case-Laws VAT and Sales Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430008