https://www.taxtmi.com/caselaws?id=291771 Section 80 CPC notice was treated as substantially compliant because it conveyed the essential grievance of illegal sales tax collection and refund, despite different wording on coercion or protest. A suit to recover tax illegally collected was held governed by Article 62 of the Limitation Act, not Section 18 of the Madras General Sales Tax Act, and civil court jurisdiction was not excluded merely because statutory remedies existed. On the sales issue, transactions were taxable outside the Province only where property passed on delivery of railway receipts against payment under a reserved right of disposal; other transactions were treated as sales within the Province. A composite assessment including non-taxable turnover was unsustainable where severance was not possible. en-us Fri, 22 Mar 1957 00:00:00 +0530 Tue, 24 Nov 2020 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291771 Section 80 CPC notice was treated as substantially compliant because it conveyed the essential grievance of illegal sales tax collection and refund, despite different wording on coercion or protest. A suit to recover tax illegally collected was held governed by Article 62 of the Limitation Act, not Section 18 of the Madras General Sales Tax Act, and civil court jurisdiction was not excluded merely because statutory remedies existed. On the sales issue, transactions were taxable outside the Province only where property passed on delivery of railway receipts against payment under a reserved right of disposal; other transactions were treated as sales within the Province. A composite assessment including non-taxable turnover was unsustainable where severance was not possible. Case-Laws VAT and Sales Tax Fri, 22 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291771