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1970 (1) TMI 62 - SC - VAT and Sales TaxWhether section 20A of the Bihar Sales Tax Act, 1959, is within the competence of the State Legislature? Whether an order may be made under section 20A for depositing with the State Government an amount collected by a registered dealer from his constituent to recoup himself for payment of sales tax under the Bihar Sales Tax Act, 1947, which amount according to law then in force, the constituent was not liable to pay? Held that:- Appeal must be allowed and the petition of the assessee must be granted. It is declared that sub-section (3), (4) and (5) of section 20A are ultra vires the State Legislature. As a corollary thereto sub-sections (6) and (8) shall be deemed invalid. The assessee will be entitled to its costs in this court and the High Court
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