https://www.taxtmi.com/caselaws?id=49325 The Supreme Court dismissed the appeal, upholding that Section 20 of the Bombay Sales Tax Act, 1946, bars the suit for refund of allegedly illegally collected tax. The Court affirmed the constitutionality of Section 20, emphasizing the jurisdiction of authorities to determine transaction taxability. Despite technical competence, the appellant's challenge against Section 20's validity was deemed unhelpful as the refund claim was barred by the section. 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 The Supreme Court dismissed the appeal, upholding that Section 20 of the Bombay Sales Tax Act, 1946, bars the suit for refund of allegedly illegally collected tax. The Court affirmed the constitutionality of Section 20, emphasizing the jurisdiction of authorities to determine transaction taxability. Despite technical competence, the appellant's challenge against Section 20's validity was deemed unhelpful as the refund claim was barred by the section. Case-Laws VAT and Sales Tax Fri, 23 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49325