https://www.taxtmi.com/caselaws?id=128151 Section 18A of the Madras General Sales Tax Act, 1939 was explained as imposing an express bar on suits or other proceedings to set aside or modify assessments once it came into force, including challenges to earlier assessment orders; suits for refund of tax illegally collected were treated as claims for money had and received and governed by Article 62 of the Indian Limitation Act. The commission-agent issue turned on whether the agent merely brought buyer and seller into contact or had custody and authority to sell the goods. On the stated evidence, one plaintiff was a broker because the ryots were present at the bargain, while another was treated as a dealer because the goods were left with him for sale on the owners' behalf. en-us Fri, 04 Sep 1959 00:00:00 +0530 Fri, 29 Mar 2013 15:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128151 Section 18A of the Madras General Sales Tax Act, 1939 was explained as imposing an express bar on suits or other proceedings to set aside or modify assessments once it came into force, including challenges to earlier assessment orders; suits for refund of tax illegally collected were treated as claims for money had and received and governed by Article 62 of the Indian Limitation Act. The commission-agent issue turned on whether the agent merely brought buyer and seller into contact or had custody and authority to sell the goods. On the stated evidence, one plaintiff was a broker because the ryots were present at the bargain, while another was treated as a dealer because the goods were left with him for sale on the owners' behalf. Case-Laws VAT and Sales Tax Fri, 04 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128151