https://www.taxtmi.com/caselaws?id=100521 A civil suit for refund lies where sales tax is collected under notifications that are constitutionally void and beyond the taxing authority's power. An ouster provision or finality clause does not bar civil jurisdiction unless the statute clearly excludes that remedy by express words or necessary implication. Statutory remedies such as appeal, revision, rectification, reference and refund also do not displace the civil court where the levy itself is ultra vires or the collection is without lawful authority. The suit was therefore maintainable and refund was held payable. en-us Fri, 05 Apr 1968 00:00:00 +0530 Sat, 05 Oct 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100521 A civil suit for refund lies where sales tax is collected under notifications that are constitutionally void and beyond the taxing authority's power. An ouster provision or finality clause does not bar civil jurisdiction unless the statute clearly excludes that remedy by express words or necessary implication. Statutory remedies such as appeal, revision, rectification, reference and refund also do not displace the civil court where the levy itself is ultra vires or the collection is without lawful authority. The suit was therefore maintainable and refund was held payable. Case-Laws VAT and Sales Tax Fri, 05 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100521