Fci And Anr. vs Maheshwari Flour Mills And Ors.

The Supreme Court upheld the High Court's decision regarding the calculation of sales tax under the relevant provisions of the Sales Tax Act, specifically referencing Section 30B(2). The Court affirmed that the appellant could not collect sales tax exceeding the statutory limit of 4% and that the amount of tax passed on to the purchaser must not exceed the actual tax payable. The Court also invoked Article 265 of the Constitution, emphasizing that no tax can be levied without legal authority, thereby dismissing the appeals and confirming the correctness of the High Court's ruling.