https://www.taxtmi.com/caselaws?id=40343 Clause 9A of the Cement Control Order, 1967 imposed a compulsory monetary exaction on production of non-levy cement without authority in the parent statute, and was therefore ultra vires section 18G of the Industries (Development and Regulation) Act, 1951. The Court treated the levy as an invalid subordinate legislative impost because the amount was taken from the manufacturers' sale proceeds and lacked statutory sanction. Although the levy was struck down, refund was denied because the burden had been passed on to customers through market pricing. Applying unjust enrichment, the Court held that restitution would improperly enrich the producers, so no monetary refund was payable. en-us Tue, 17 Dec 2002 00:00:00 +0530 Mon, 23 Jun 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40343 Clause 9A of the Cement Control Order, 1967 imposed a compulsory monetary exaction on production of non-levy cement without authority in the parent statute, and was therefore ultra vires section 18G of the Industries (Development and Regulation) Act, 1951. The Court treated the levy as an invalid subordinate legislative impost because the amount was taken from the manufacturers' sale proceeds and lacked statutory sanction. Although the levy was struck down, refund was denied because the burden had been passed on to customers through market pricing. Applying unjust enrichment, the Court held that restitution would improperly enrich the producers, so no monetary refund was payable. Case-Laws Income Tax Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40343