https://www.taxtmi.com/caselaws?id=127776 Section 80 CPC requires substantial, not pedantic, compliance where the notice and plaint fairly disclose the tax grievance and refund claim. A suit for recovery of illegally levied sales tax is governed by Article 62 of the Limitation Act, 1908, not Section 18 of the Madras General Sales Tax Act, and is not barred if brought within that period. Civil court jurisdiction remains available absent clear statutory exclusion. Under the Sale of Goods Act, 1930, the place of sale depends on the parties' intention and the passing of property, so sales completed on delivery against railway receipt outside Madras were outside the Province, while internal sales were taxable. A composite assessment is not void in toto where taxable and non-taxable turnover can be separated. en-us Fri, 22 Mar 1957 00:00:00 +0530 Sat, 16 Mar 2013 14:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127776 Section 80 CPC requires substantial, not pedantic, compliance where the notice and plaint fairly disclose the tax grievance and refund claim. A suit for recovery of illegally levied sales tax is governed by Article 62 of the Limitation Act, 1908, not Section 18 of the Madras General Sales Tax Act, and is not barred if brought within that period. Civil court jurisdiction remains available absent clear statutory exclusion. Under the Sale of Goods Act, 1930, the place of sale depends on the parties' intention and the passing of property, so sales completed on delivery against railway receipt outside Madras were outside the Province, while internal sales were taxable. A composite assessment is not void in toto where taxable and non-taxable turnover can be separated. Case-Laws VAT and Sales Tax Fri, 22 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127776