Supreme Court · 1975 INSC 144 · Decided 29 July 1975
Sales Tax Officer, Special Circle, Ernakulam & ANR. v. Tata Oil Mills CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 144 · [1976] 1 S.C.R. 152
- Case number
- CIVIL APPEAL No. 1988/1970
- Decided
- 29 July 1975
- Bench
- HANS RAJ KHANNA, M. HAMEEDULLAH BEG, A.C. GUPTA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Kcroila General Sales 'Tax Act (15 of 1963) s. 22(3) and Kerala G'enl:ral B Sales Tax Rules, 1963, r. 9(1)-Constitutioi' df India 1950, VII Schedule, List fl, Entry 54--Section providing for pay111ent tQ Q_ovt. of tax wrongly collected- lf ultra vires. According tor. 9(1) of the Kerala General Act, 1963, in determining the taxable turnover of a dealer the excise duty, if any, paid by the dealer to the Government of Kerala or to the Central Government in respect of the goods sold by hin1 shall be deducted. Section Z2(3) uf the /\lt provides that if any dealer or person collects C
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