https://www.taxtmi.com/caselaws?id=127121 The Madras General Sales Tax Act, 1939 did not expressly or by necessary implication exclude ordinary civil court jurisdiction in suits challenging levy and collection of sales tax. Although the Act provided appellate and revisional remedies, and sections 17 and 18 imposed sanction, good-faith, and limitation requirements, those provisions were treated as recognising the existence of civil suits rather than barring them. The settled rule applied was that civil jurisdiction is excluded only by clear statutory language or necessary implication, so the Act did not amount to a complete code ousting civil remedies. Civil suits were therefore maintainable. en-us Thu, 26 Apr 1951 00:00:00 +0530 Tue, 26 Feb 2013 17:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127121 The Madras General Sales Tax Act, 1939 did not expressly or by necessary implication exclude ordinary civil court jurisdiction in suits challenging levy and collection of sales tax. Although the Act provided appellate and revisional remedies, and sections 17 and 18 imposed sanction, good-faith, and limitation requirements, those provisions were treated as recognising the existence of civil suits rather than barring them. The settled rule applied was that civil jurisdiction is excluded only by clear statutory language or necessary implication, so the Act did not amount to a complete code ousting civil remedies. Civil suits were therefore maintainable. Case-Laws VAT and Sales Tax Thu, 26 Apr 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127121