https://www.taxtmi.com/caselaws?id=291770 Limitation for refund suits depended on the nature of the payment: advance payments of sales tax not made under protest or in satisfaction of a revenue demand fell under Article 62 of the Limitation Act, so the refund suits were within time. A Section 80 CPC notice was valid because it substantially informed the Government of the illegal tax levy complained of, and reference to an appeal did not vitiate it. Applying sale of goods principles, property passed on delivery to the railway where no reservation of disposal was proved, so the sales in categories 2 and 3 were taxable within Madras. Because the assessment was composite and inseparably mixed taxable and non-taxable turnover, the illegal portion vitiated the whole assessment. en-us Tue, 12 Mar 1957 00:00:00 +0530 Tue, 24 Nov 2020 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291770 Limitation for refund suits depended on the nature of the payment: advance payments of sales tax not made under protest or in satisfaction of a revenue demand fell under Article 62 of the Limitation Act, so the refund suits were within time. A Section 80 CPC notice was valid because it substantially informed the Government of the illegal tax levy complained of, and reference to an appeal did not vitiate it. Applying sale of goods principles, property passed on delivery to the railway where no reservation of disposal was proved, so the sales in categories 2 and 3 were taxable within Madras. Because the assessment was composite and inseparably mixed taxable and non-taxable turnover, the illegal portion vitiated the whole assessment. Case-Laws VAT and Sales Tax Tue, 12 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291770