1967 (4) TMI 177

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....during the years 1950-51 to 1959-60 both inclusive, he was assessed to sales tax under the General Sales Tax Act, 1125 (Act 11 of 1125) (hereinafter referred to as the Act). Exhibits P-2 series are true copies of the orders of assessment made by the 1st respondent, the Sales Tax Officer, Second Circle, Ernakulam, in respect of the above-said years. The taxes assessed under these orders were duly p....

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....ound that he knew only by the above decision of the Supreme Court that the State was not entitled to levy tax on works contract, and that he was, therefore, entitled to get the amounts refunded. The petitioner did not get any reply to this application; and, therefore, he has come before this Court for a writ of mandamus to be issued against the respondents for refund of the amounts shown in exhibi....

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....leader. It is clear from the authority of the decisions of the Supreme Court in South India Corporation (P.) Ltd. v. Secretary, Board of Revenue, Trivandrum[1964] 15 S.T.C. 74., and State of Madhya Pradesh and Another v. Bhailal Bhai and Others[1964] 15 S.T.C. 450., that the assessments made in this case are without jurisdiction, because the State had no legislative competence to make the impugned....

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....red by the decision in South India Corporation (P.) Ltd. v. Secretary, Board of Revenue, Trivandrum[1964] 15 S.T.C. 74., have to be refunded.   3. The petitioner's claim includes refund of the whole tax paid by him for the year 1959-60. But under the decision of the Supreme Court in South India Corporation (P.) Ltd. v. Secretary, Board of Revenue, Trivandrum[1964] 15 S.T.C. 74. , all that ....