https://www.taxtmi.com/caselaws?id=148512 A civil suit for refund of sales tax on inter-State transactions was held barred where the assessment authority had jurisdiction to determine whether the turnover was taxable under the Act and whether it was protected by Article 286(2). An erroneous conclusion on that jurisdictional question did not render the assessment a nullity, because the remedy lay within the statutory appeal structure and not in a civil court. The Court distinguished cases where the charging provision itself was ultra vires and held that this was not such a case. The refund claim was therefore not maintainable in civil proceedings. en-us Tue, 18 Mar 1969 00:00:00 +0530 Mon, 29 Apr 2013 13:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148512 A civil suit for refund of sales tax on inter-State transactions was held barred where the assessment authority had jurisdiction to determine whether the turnover was taxable under the Act and whether it was protected by Article 286(2). An erroneous conclusion on that jurisdictional question did not render the assessment a nullity, because the remedy lay within the statutory appeal structure and not in a civil court. The Court distinguished cases where the charging provision itself was ultra vires and held that this was not such a case. The refund claim was therefore not maintainable in civil proceedings. Case-Laws VAT and Sales Tax Tue, 18 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148512