1964 (7) TMI 29 - HC - VAT and Sales Tax

Summary

The High Court of Mysore declared section 18(3) of the Mysore Sales Tax Act, 1957, as amended by Mysore Act No. 9 of 1964, unconstitutional. The court held that the State Legislature exceeded its competence in enacting the provision. Consequently, any impost or demands made under this provision were deemed invalid, and the petitioners were entitled to refunds of any payments made. The petitions were allowed, and the petitioners were awarded costs.