https://www.taxtmi.com/caselaws?id=127830 Section 18-A of the Madras General Sales Tax Act bars any suit or proceeding, except as provided by the Act, to set aside or modify an assessment, so civil court jurisdiction is excluded for such challenges. The text also states that the Sales Tax Continuance Order, 1950 preserved the levy of tax lawfully imposed by a State before the Constitution even if it conflicted with Article 286(2), and therefore operated as a complete answer to that constitutional objection. On that reasoning, a civil suit to upset the assessment was not maintainable and the Article 286(2) challenge could not invalidate the levy. en-us Fri, 10 Oct 1958 00:00:00 +0530 Mon, 18 Mar 2013 17:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127830 Section 18-A of the Madras General Sales Tax Act bars any suit or proceeding, except as provided by the Act, to set aside or modify an assessment, so civil court jurisdiction is excluded for such challenges. The text also states that the Sales Tax Continuance Order, 1950 preserved the levy of tax lawfully imposed by a State before the Constitution even if it conflicted with Article 286(2), and therefore operated as a complete answer to that constitutional objection. On that reasoning, a civil suit to upset the assessment was not maintainable and the Article 286(2) challenge could not invalidate the levy. Case-Laws VAT and Sales Tax Fri, 10 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127830