https://www.taxtmi.com/caselaws?id=127226 The court emphasized that challenges to sales tax assessments under the Sales Tax Act must be pursued through the mechanisms provided in the Act, such as appeals and revision petitions, rather than in civil or criminal courts. It clarified that assessments made under the Act are not subject to court scrutiny unless they exceed statutory limits or are ultra vires. The court highlighted the distinction between assessments within and outside the Act's scope, noting that only the latter can be contested in court. Consequently, the petitioner was acquitted of the offense, and any fines imposed were ordered to be refunded. en-us Fri, 01 Aug 1952 00:00:00 +0530 Tue, 05 Mar 2013 17:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127226 The court emphasized that challenges to sales tax assessments under the Sales Tax Act must be pursued through the mechanisms provided in the Act, such as appeals and revision petitions, rather than in civil or criminal courts. It clarified that assessments made under the Act are not subject to court scrutiny unless they exceed statutory limits or are ultra vires. The court highlighted the distinction between assessments within and outside the Act's scope, noting that only the latter can be contested in court. Consequently, the petitioner was acquitted of the offense, and any fines imposed were ordered to be refunded. Case-Laws VAT and Sales Tax Fri, 01 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127226