https://www.taxtmi.com/caselaws?id=99707 Civil court jurisdiction over sales tax assessments was not excluded because the Madras General Sales Tax Act, 1939 contained no express or necessarily implied bar when the taxing authority acted wholly without jurisdiction or outside the statute; the suits were therefore maintainable. The limitation plea also failed because the statutory provision invoked applied to damages or compensation claims, not to suits seeking refund or declaration against an illegal levy. A composite assessment containing lawful and unlawful items was treated as invalid in toto where severance would require the court to undertake reassessment, which lay outside its function. en-us Wed, 20 Nov 1963 00:00:00 +0530 Tue, 24 Sep 2013 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99707 Civil court jurisdiction over sales tax assessments was not excluded because the Madras General Sales Tax Act, 1939 contained no express or necessarily implied bar when the taxing authority acted wholly without jurisdiction or outside the statute; the suits were therefore maintainable. The limitation plea also failed because the statutory provision invoked applied to damages or compensation claims, not to suits seeking refund or declaration against an illegal levy. A composite assessment containing lawful and unlawful items was treated as invalid in toto where severance would require the court to undertake reassessment, which lay outside its function. Case-Laws VAT and Sales Tax Wed, 20 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99707