https://www.taxtmi.com/caselaws?id=128285 A taxing statute that provides a complete appeal and revision mechanism makes that statutory remedy exclusive, so a civil suit framed as a refund claim is barred if it would require the court to examine the legality of the assessment. The same document also states that a commission agent can claim exemption from tax only by obtaining the prescribed licence and complying with its conditions; absent a licence and compliant commission business records, the disputed turnover remains taxable. On the stated facts, the refund suit was barred and the exemption claim failed. en-us Wed, 16 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 17:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128285 A taxing statute that provides a complete appeal and revision mechanism makes that statutory remedy exclusive, so a civil suit framed as a refund claim is barred if it would require the court to examine the legality of the assessment. The same document also states that a commission agent can claim exemption from tax only by obtaining the prescribed licence and complying with its conditions; absent a licence and compliant commission business records, the disputed turnover remains taxable. On the stated facts, the refund suit was barred and the exemption claim failed. Case-Laws VAT and Sales Tax Wed, 16 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128285