https://www.taxtmi.com/caselaws?id=272570 A civil suit to recover advance sales tax paid under a mistake of law was not barred by the Bombay Sales Tax Act, 1946, because section 20 did not apply where no assessment had been made and the suit did not challenge an assessment or order, while section 13 was confined to post-assessment refund mechanics and did not exclude recovery of tax not constitutionally payable. The claim was also within limitation under article 96 of the Limitation Act, 1908, because time ran from the date the mistake became known, and the concurrent finding that this occurred on 22 December 1952 was not shown to be erroneous. en-us Tue, 19 Oct 1965 00:00:00 +0530 Tue, 08 May 2018 16:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272570 A civil suit to recover advance sales tax paid under a mistake of law was not barred by the Bombay Sales Tax Act, 1946, because section 20 did not apply where no assessment had been made and the suit did not challenge an assessment or order, while section 13 was confined to post-assessment refund mechanics and did not exclude recovery of tax not constitutionally payable. The claim was also within limitation under article 96 of the Limitation Act, 1908, because time ran from the date the mistake became known, and the concurrent finding that this occurred on 22 December 1952 was not shown to be erroneous. Case-Laws VAT and Sales Tax Tue, 19 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272570