1964 (7) TMI 24

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....ed by RAMAKRISHNAN, J.-This revision is filed by the State against the order of the Sales Tax Appellate Tribunal in Tribunal Appeal No. 819 of 1961. In the view of the assessing authority, the assessee had collected a certain amount of Rs. 5,698.38 by way of sales tax on a transaction which clearly amounted to an inter-State sale hit by the ban under the appropriate article of the Indian Constitut....

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....er & Co. v. Sales Tax Officer[1964] 15 S.T.C. 403. which laid down that section 11(2) of the Hyderabad General Sales Tax Act, 1950, which is in pari materia with section 22(3) of the Madras General Sales Tax Act, was not within the legislative competence of the State Legislature. In the view of the Supreme Court, if a dealer has collected anything from a purchaser which is not authorised by the ta....