https://www.taxtmi.com/caselaws?id=49222 A taxing statute that creates a complete machinery for assessment, collection, appeal, revision and refund excludes civil court jurisdiction by necessary implication, so a refund suit is not maintainable where the special assessment scheme governs the dispute. Sales tax collected by the dealer was also included in taxable turnover for the relevant assessment period because the Act then in force did not expressly exclude such collections, and the later amendment excluding them operated only prospectively from 1 April 1951. The suit therefore failed and the collections remained assessable for that period. en-us Fri, 11 Feb 1966 00:00:00 +0530 Sat, 16 Aug 2014 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49222 A taxing statute that creates a complete machinery for assessment, collection, appeal, revision and refund excludes civil court jurisdiction by necessary implication, so a refund suit is not maintainable where the special assessment scheme governs the dispute. Sales tax collected by the dealer was also included in taxable turnover for the relevant assessment period because the Act then in force did not expressly exclude such collections, and the later amendment excluding them operated only prospectively from 1 April 1951. The suit therefore failed and the collections remained assessable for that period. Case-Laws VAT and Sales Tax Fri, 11 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49222