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2005 (9) TMI 300 - SC - VAT and Sales TaxWhether the State Legislature had legislative competence to make a provision directing a dealer to deposit the amount of tax collected by him from a customer in excess of the prescribed tax? Held that:- Appeal allowed. It is only the amended section 29-A which might require re-enactment and in its absence the unamended section 29-A would continue to be valid and effective. In that event the amendments of 1971 would be deemed never to have taken place. Even under the unamended section 29-A the amount cannot be refunded to the respondent. It could only be refunded to the party from whom it was wrongly collected. No such party has made such a claim for refund. Therefore, directing this amount to be deposited in the Treasury was correct. We however clarify that we are not in agreement with the submission that amended section 29- A would require re-enactment.
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