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1968 (9) TMI 92 - SC - VAT and Sales TaxWhether in the circumstances of the case the amount paid by the assessees and recovered by the assessees from April 1, 1949, to January 25, 1950, is liable to be deposited in the Government treasury under section 8-A(4) of the U.P. Sales Tax Act? Were the assessees, the tax chargeable on whom in respect of the assessment year 1950-51 on the basis of the turnover of the previous year 1949-50 was Rs. 14,621-9-4, entitled in the circumstances of the case to the refund of the deposit made by them as tax? Held that:- Section 8-A(4) of the Act being ultra vires, the answer given by the High Court to the second part of question No. 2 in the affirmative in favour of the assessee is affirmed.
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