https://www.taxtmi.com/caselaws?id=49236 The Supreme Court held that the provisions of the Madras General Sales Tax Act, 1939, taxing indivisible works contracts were ultra vires. The Court allowed the appeal, ruling that the suit for the refund of sales tax assessed under those provisions was maintainable. Additionally, the Court found that the suit was filed within the limitation period. Consequently, the Court decreed in favor of the appellants, granting them the refund of the sales tax paid along with costs. en-us Mon, 18 Oct 1965 00:00:00 +0530 Wed, 20 Aug 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49236 The Supreme Court held that the provisions of the Madras General Sales Tax Act, 1939, taxing indivisible works contracts were ultra vires. The Court allowed the appeal, ruling that the suit for the refund of sales tax assessed under those provisions was maintainable. Additionally, the Court found that the suit was filed within the limitation period. Consequently, the Court decreed in favor of the appellants, granting them the refund of the sales tax paid along with costs. Case-Laws VAT and Sales Tax Mon, 18 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49236