https://www.taxtmi.com/caselaws?id=49414 The Supreme Court upheld the High Court's decision, ruling that the suit to recover illegally collected sales tax was incompetent under Section 18A of the Madras General Sales Tax Act, 1939. The Court emphasized that civil courts lack jurisdiction to set aside or modify assessments made under the Act, which includes all assessments, regardless of correctness. The appellant's failure to challenge the assessments through available remedies and voluntary compliance with tax payments led to the dismissal of the appeal. en-us Fri, 25 Jan 1963 00:00:00 +0530 Sat, 18 Apr 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49414 The Supreme Court upheld the High Court's decision, ruling that the suit to recover illegally collected sales tax was incompetent under Section 18A of the Madras General Sales Tax Act, 1939. The Court emphasized that civil courts lack jurisdiction to set aside or modify assessments made under the Act, which includes all assessments, regardless of correctness. The appellant's failure to challenge the assessments through available remedies and voluntary compliance with tax payments led to the dismissal of the appeal. Case-Laws VAT and Sales Tax Fri, 25 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49414