https://www.taxtmi.com/caselaws?id=128332 A refund claim for tax paid on works-contract turnover under an allegedly ultra vires levy was held to fall within section 72 of the Indian Contract Act, 1872, but the civil suit was still barred because the taxing statute provided a complete remedial machinery. The Madras General Sales Tax Act, including revision to the High Court under section 12-B, was treated as the exclusive route for testing the levy's validity, and section 18-A ousted civil court jurisdiction over a refund claim that necessarily involved setting aside the assessment. The argument that an ultra vires levy made the assessment a nullity was rejected. en-us Mon, 10 Oct 1960 00:00:00 +0530 Tue, 02 Apr 2013 11:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128332 A refund claim for tax paid on works-contract turnover under an allegedly ultra vires levy was held to fall within section 72 of the Indian Contract Act, 1872, but the civil suit was still barred because the taxing statute provided a complete remedial machinery. The Madras General Sales Tax Act, including revision to the High Court under section 12-B, was treated as the exclusive route for testing the levy's validity, and section 18-A ousted civil court jurisdiction over a refund claim that necessarily involved setting aside the assessment. The argument that an ultra vires levy made the assessment a nullity was rejected. Case-Laws VAT and Sales Tax Mon, 10 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128332