https://www.taxtmi.com/caselaws?id=128002 Monthly returns and provisional assessments were treated as tentative, so limitation for a suit to recover sales tax ran from the final assessment date rather than earlier steps, and the limitation plea failed. Tax collected in breach of the constitutional restriction was treated as money paid under a mistake of law because Section 72 of the Indian Contract Act includes mistake of law; the statutory bar in Section 18 of the Madras General Sales Tax Act was held inapplicable to such a claim. The tax amounts were therefore recoverable, and the refund suit was maintainable. en-us Sat, 05 Mar 1960 00:00:00 +0530 Mon, 25 Mar 2013 16:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128002 Monthly returns and provisional assessments were treated as tentative, so limitation for a suit to recover sales tax ran from the final assessment date rather than earlier steps, and the limitation plea failed. Tax collected in breach of the constitutional restriction was treated as money paid under a mistake of law because Section 72 of the Indian Contract Act includes mistake of law; the statutory bar in Section 18 of the Madras General Sales Tax Act was held inapplicable to such a claim. The tax amounts were therefore recoverable, and the refund suit was maintainable. Case-Laws VAT and Sales Tax Sat, 05 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128002