https://www.taxtmi.com/caselaws?id=301903 A suit to recover sales tax allegedly collected illegally was held not to fall within Section 18 of the Madras General Sales-tax Act, because that provision was construed as covering compensation or damages for acts done under the Act, not refund claims. Article 16 of the Limitation Act was also held inapplicable, since the claim was not one for arrears of revenue or a sum recoverable as such arrears. Article 62 of the Limitation Act, governing recovery of money received by the defendant, applied instead, so the suit was within time and not barred by limitation. en-us Tue, 17 Mar 1953 00:00:00 +0530 Tue, 26 Apr 2022 15:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301903 A suit to recover sales tax allegedly collected illegally was held not to fall within Section 18 of the Madras General Sales-tax Act, because that provision was construed as covering compensation or damages for acts done under the Act, not refund claims. Article 16 of the Limitation Act was also held inapplicable, since the claim was not one for arrears of revenue or a sum recoverable as such arrears. Article 62 of the Limitation Act, governing recovery of money received by the defendant, applied instead, so the suit was within time and not barred by limitation. Case-Laws VAT and Sales Tax Tue, 17 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301903