Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

1968 (2) TMI 105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondents to refund the sum of Rs. 1,254.86 nP. being the amount illegally recovered from the petitioner from collections made by him in respect of sales of paddy pursuant to the orders passed in Assessment No. 1071/63-64 dated 29th March, 1965, on the file of the Additional Commercial Tax Officer, Guntur, and to pass such other orders as are fit. The relevant facts are that the petitioners....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d point that the respondent has directed the petitioner to pay to the Government. This is by virtue of section 5(c) of the Andhra Pradesh General Sales Tax Act. It is this order of the respondent that is now questioned in this writ petition. It is not in doubt that section 5(c) is in material respects similar to section 11(2) of the Hyderabad General Sales Tax Act. The Supreme Court had occasion t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry 54 of List II. It also did not fall under entry 26 of List II, because there was no element of regulation of trade and commerce in it". Section 5(c) being in pari materia with section 11(2) must be considered in the light of the above decision as ultra vires of the Constitution and consequently it cannot be given effect to. The respondent, therefore, was not right in assessing the petitioner to....