https://www.taxtmi.com/caselaws?id=127861 Civil court jurisdiction is barred where a suit in substance seeks to set aside or modify a sales tax assessment under the Madras General Sales Tax Act. Section 9 CPC yields to the Act's express exclusion in section 18-A, and the assessment must be challenged through the statute's complete appellate and revisional machinery under sections 11 and 12 to 12-D. Describing the assessment as illegal, ultra vires, or unsustainable on merits does not make the suit maintainable when the relief sought is effectively to invalidate the assessment. en-us Thu, 18 Sep 1958 00:00:00 +0530 Wed, 20 Mar 2013 14:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127861 Civil court jurisdiction is barred where a suit in substance seeks to set aside or modify a sales tax assessment under the Madras General Sales Tax Act. Section 9 CPC yields to the Act's express exclusion in section 18-A, and the assessment must be challenged through the statute's complete appellate and revisional machinery under sections 11 and 12 to 12-D. Describing the assessment as illegal, ultra vires, or unsustainable on merits does not make the suit maintainable when the relief sought is effectively to invalidate the assessment. Case-Laws VAT and Sales Tax Thu, 18 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127861