https://www.taxtmi.com/caselaws?id=49243 The Supreme Court dismissed the appeals, affirming the decisions of the lower courts that the suits seeking recovery of advance sales tax paid under a mistake of law were not barred by statutory provisions or limitation. The Court held that the suits were competent and within the limitation period, rejecting arguments that statutory provisions of the Bombay Sales Tax Act, 1946, or limitations applied. The judgments provided detailed legal analysis, emphasizing that the suits were not challenging assessment orders but seeking refunds under a mistake of law. 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 The Supreme Court dismissed the appeals, affirming the decisions of the lower courts that the suits seeking recovery of advance sales tax paid under a mistake of law were not barred by statutory provisions or limitation. The Court held that the suits were competent and within the limitation period, rejecting arguments that statutory provisions of the Bombay Sales Tax Act, 1946, or limitations applied. The judgments provided detailed legal analysis, emphasizing that the suits were not challenging assessment orders but seeking refunds under a mistake of law. Case-Laws VAT and Sales Tax Tue, 19 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49243