https://www.taxtmi.com/caselaws?id=49325 Section 20 of the Bombay Sales Tax Act, 1946 was construed to bar civil suits challenging assessments, including claims that the assessment was without jurisdiction because the sales were said to be protected by Article 286. The assessing authority's determination of taxability was treated as part of the statutory assessment process, and an erroneous assessment was not treated as a nullity outside the bar. The existence of appeal, revision, rectification, and refund machinery supported the exclusion of civil court jurisdiction. Section 20 was also upheld as constitutionally valid, while a direct challenge to its own validity remained technically maintainable but did not revive the refund claim. en-us Fri, 23 Apr 1965 00:00:00 +0530 Fri, 17 Oct 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49325 Section 20 of the Bombay Sales Tax Act, 1946 was construed to bar civil suits challenging assessments, including claims that the assessment was without jurisdiction because the sales were said to be protected by Article 286. The assessing authority's determination of taxability was treated as part of the statutory assessment process, and an erroneous assessment was not treated as a nullity outside the bar. The existence of appeal, revision, rectification, and refund machinery supported the exclusion of civil court jurisdiction. Section 20 was also upheld as constitutionally valid, while a direct challenge to its own validity remained technically maintainable but did not revive the refund claim. Case-Laws VAT and Sales Tax Fri, 23 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49325