https://www.taxtmi.com/caselaws?id=127119 Where a sales-tax statute provides a complete assessment and appeal machinery, a civil suit is ordinarily not maintainable to restrain tax proceedings, because liability questions must first be worked out within the statutory framework. The text also explains that a person who cultivates land and sells only surplus agricultural produce is not necessarily a dealer, since the statutory concept of dealer requires carrying on the business of supplying goods and not merely disposing of farm surplus. The commentary therefore contrasts the exclusion of civil court interference with the narrower meaning of dealer under sales-tax law. en-us Tue, 10 Aug 1948 00:00:00 +0530 Tue, 26 Feb 2013 16:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127119 Where a sales-tax statute provides a complete assessment and appeal machinery, a civil suit is ordinarily not maintainable to restrain tax proceedings, because liability questions must first be worked out within the statutory framework. The text also explains that a person who cultivates land and sells only surplus agricultural produce is not necessarily a dealer, since the statutory concept of dealer requires carrying on the business of supplying goods and not merely disposing of farm surplus. The commentary therefore contrasts the exclusion of civil court interference with the narrower meaning of dealer under sales-tax law. Case-Laws VAT and Sales Tax Tue, 10 Aug 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127119