https://www.taxtmi.com/caselaws?id=49236 Tax on indivisible works contracts was treated as ultra vires where the charging provision exceeded legislative competence, so the assessment was outside the Act and the statutory bar in section 18A did not prevent a civil suit for refund. A levy founded on an invalid provision could therefore be challenged through ordinary civil process and recovered. A refund claim based on payment under mistake of law was governed by article 96 of the Limitation Act, 1908, with time running from discovery of the mistake. On the stated facts, the suit was within limitation and the claim was maintainable. en-us Mon, 18 Oct 1965 00:00:00 +0530 Wed, 20 Aug 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49236 Tax on indivisible works contracts was treated as ultra vires where the charging provision exceeded legislative competence, so the assessment was outside the Act and the statutory bar in section 18A did not prevent a civil suit for refund. A levy founded on an invalid provision could therefore be challenged through ordinary civil process and recovered. A refund claim based on payment under mistake of law was governed by article 96 of the Limitation Act, 1908, with time running from discovery of the mistake. On the stated facts, the suit was within limitation and the claim was maintainable. Case-Laws VAT and Sales Tax Mon, 18 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49236