https://www.taxtmi.com/caselaws?id=152346 A civil suit seeking refund of sales tax was barred because the Tamil Nadu General Sales Tax Act, 1959 provided a complete statutory hierarchy of appeal and revision, and expressly excluded suits to set aside or modify assessments. Since the refund claim depended on first treating the assessment orders as erroneous, that issue had to be pursued within the Act's own machinery, not in civil court. The existence of refund procedures under the Act further supported the legislative scheme. An assessment made by a competent authority within jurisdiction remained protected from civil challenge even if alleged to be erroneous, and the suit for refund was therefore not maintainable. en-us Thu, 09 Nov 1978 00:00:00 +0530 Sat, 29 Jun 2013 17:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152346 A civil suit seeking refund of sales tax was barred because the Tamil Nadu General Sales Tax Act, 1959 provided a complete statutory hierarchy of appeal and revision, and expressly excluded suits to set aside or modify assessments. Since the refund claim depended on first treating the assessment orders as erroneous, that issue had to be pursued within the Act's own machinery, not in civil court. The existence of refund procedures under the Act further supported the legislative scheme. An assessment made by a competent authority within jurisdiction remained protected from civil challenge even if alleged to be erroneous, and the suit for refund was therefore not maintainable. Case-Laws VAT and Sales Tax Thu, 09 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152346