https://www.taxtmi.com/caselaws?id=156393 A civil suit challenging the plaintiffs' status as members of a Hindu joint family and disputing sales tax liability was barred by section 36 of the Andhra Pradesh General Sales Tax Act, 1957. The Act treats a Hindu undivided family as a dealer, so the sales tax authorities were entitled to determine whether the business was carried on by an individual or by a Hindu undivided family for assessment purposes. Because the status dispute was integral to the statutory assessment process and the suit was brought after assessment proceedings had begun, the civil court could not entertain the challenge against the tax authorities. en-us Thu, 28 Jan 1988 00:00:00 +0530 Thu, 19 Sep 2013 12:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156393 A civil suit challenging the plaintiffs' status as members of a Hindu joint family and disputing sales tax liability was barred by section 36 of the Andhra Pradesh General Sales Tax Act, 1957. The Act treats a Hindu undivided family as a dealer, so the sales tax authorities were entitled to determine whether the business was carried on by an individual or by a Hindu undivided family for assessment purposes. Because the status dispute was integral to the statutory assessment process and the suit was brought after assessment proceedings had begun, the civil court could not entertain the challenge against the tax authorities. Case-Laws VAT and Sales Tax Thu, 28 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156393