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of <h1>Appellant's Challenge to Sales Tax Assessment Dismissed for Lack of Jurisdiction</h1> <h3>The Indian Drugs Company, Tuticorin Versus The State of Madras</h3> The High Court dismissed the appellant's challenge to a sales tax assessment, holding that the Civil Court's jurisdiction was barred and the Sales Tax ... - The appellant challenged a sales tax assessment under the Madras General Sales Tax Act, claiming it violated Article 286(2) of the Constitution. The trial court ruled in favor of the appellant, but the Subordinate judge held the suit was not maintainable under section 18-A of the Act. The High Court dismissed the appeal, stating the Civil Court's jurisdiction was barred and that the Sales Tax Continuance Order of 1950 allowed the tax levy despite constitutional provisions. The appeal was dismissed without costs.
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