https://www.taxtmi.com/caselaws?id=127769 Section 18 of the Madras General Sales Tax Act was confined to suits for compensation or damages and did not bar a suit challenging the legality of tax imposition or collection, so the limitation objection failed. Taxability depended on when property passed under the Sale of Goods Act: where the seller retained the right of disposal until the hundi was honoured and the railway receipt released, title did not pass in Madras, and the sales were not taxable there. For the later period, Article 286(1)(a) operated as an independent bar on taxing outside sales, and the Sales Tax Continuance Order could not override that prohibition, so those transactions were also not taxable. en-us Fri, 27 Jun 1958 00:00:00 +0530 Sat, 16 Mar 2013 12:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127769 Section 18 of the Madras General Sales Tax Act was confined to suits for compensation or damages and did not bar a suit challenging the legality of tax imposition or collection, so the limitation objection failed. Taxability depended on when property passed under the Sale of Goods Act: where the seller retained the right of disposal until the hundi was honoured and the railway receipt released, title did not pass in Madras, and the sales were not taxable there. For the later period, Article 286(1)(a) operated as an independent bar on taxing outside sales, and the Sales Tax Continuance Order could not override that prohibition, so those transactions were also not taxable. Case-Laws VAT and Sales Tax Fri, 27 Jun 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127769