https://www.taxtmi.com/caselaws?id=152942 Civil jurisdiction was upheld for suits seeking recovery of sales tax refunded under earlier writ orders because the taxing statutes supplied no effective mechanism to recover sums retained after retrospective validation. The validating Act was held to cure the levy and original assessment only for the excise-duty element of turnover, so the earlier writ rulings did not bar recovery of that portion, but they continued to bind the parties on the remaining turnover under res judicata. The excise-duty portion was recoverable without fresh reassessment, and interest was payable from the date of demand; recovery of the balance was not allowed. en-us Fri, 11 Jul 1980 00:00:00 +0530 Sat, 13 Jul 2013 12:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152942 Civil jurisdiction was upheld for suits seeking recovery of sales tax refunded under earlier writ orders because the taxing statutes supplied no effective mechanism to recover sums retained after retrospective validation. The validating Act was held to cure the levy and original assessment only for the excise-duty element of turnover, so the earlier writ rulings did not bar recovery of that portion, but they continued to bind the parties on the remaining turnover under res judicata. The excise-duty portion was recoverable without fresh reassessment, and interest was payable from the date of demand; recovery of the balance was not allowed. Case-Laws VAT and Sales Tax Fri, 11 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152942