https://www.taxtmi.com/caselaws?id=49243 A civil suit for refund of advance sales tax paid under a mistake of law was held maintainable because sections 20 and 13 of the Bombay Sales Tax Act, 1946 did not expressly or impliedly bar such a claim. Section 20 was inapplicable since no assessment had been made, and section 13 was treated as a post-assessment refund provision, not an effective remedy for challenging a void levy. On limitation, article 96 of the Limitation Act, 1908 applied to money paid under mistake, and time ran from when the mistake became known. The suit was therefore within limitation and the refund claims succeeded. en-us Tue, 19 Oct 1965 00:00:00 +0530 Tue, 19 Aug 2014 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49243 A civil suit for refund of advance sales tax paid under a mistake of law was held maintainable because sections 20 and 13 of the Bombay Sales Tax Act, 1946 did not expressly or impliedly bar such a claim. Section 20 was inapplicable since no assessment had been made, and section 13 was treated as a post-assessment refund provision, not an effective remedy for challenging a void levy. On limitation, article 96 of the Limitation Act, 1908 applied to money paid under mistake, and time ran from when the mistake became known. The suit was therefore within limitation and the refund claims succeeded. Case-Laws VAT and Sales Tax Tue, 19 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49243