Commissioner Of Sales Tax, U.P vs Swadeshi Polytax Ltd., Ghaziabad

The Supreme Court upheld the decision of the Allahabad High Court which struck down Section 29-A of the U.P. Trade Tax Act as unconstitutional, citing it as beyond the legislative competence of the State Government. The Court emphasized that the dealer must be allowed to refund excess tax collected from customers, as mandated by the principles of natural justice and fairness. The judgment reinforced the legal principle that legislative provisions cannot infringe upon the rights of individuals to claim refunds for amounts not due as tax.