https://www.taxtmi.com/caselaws?id=154706 A civil suit for rebate and refund of Central sales tax was held impliedly barred where the statutory scheme under the Central Sales Tax Act, 1956 and the Orissa Sales Tax Act, 1947 provided a special mechanism for assessment, rebate, refund and enforcement. Grant or refusal of rebate was treated as part of the tax assessment and collection process, and the availability of appeal, revision and constitutional writ remedies showed a complete remedial framework. Because the assessee did not use the statutory remedies, civil court jurisdiction could not be invoked to bypass that special procedure. The suit was therefore not maintainable. en-us Mon, 27 Apr 1987 00:00:00 +0530 Mon, 26 Aug 2013 16:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154706 A civil suit for rebate and refund of Central sales tax was held impliedly barred where the statutory scheme under the Central Sales Tax Act, 1956 and the Orissa Sales Tax Act, 1947 provided a special mechanism for assessment, rebate, refund and enforcement. Grant or refusal of rebate was treated as part of the tax assessment and collection process, and the availability of appeal, revision and constitutional writ remedies showed a complete remedial framework. Because the assessee did not use the statutory remedies, civil court jurisdiction could not be invoked to bypass that special procedure. The suit was therefore not maintainable. Case-Laws VAT and Sales Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154706