TaxTMI 
TaxTMI 
1958 (11) TMI 19
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.... section 22 of the General Sales Tax Act which incorporates Article 286(2) of the Constitution and was illegal. This contention was upheld by the trial Court and on the ground that the assessment was bad on the foot just now mentioned and the suit of the plaintiff was decreed. On appeal the learned District judge held that the assessment could be supported on the ground that there was no evidence in the case to show that the purchasers of the goods now in question did not purchase them for export outside the State, and he left open the other question whether the suit is or is not maintainable by reason of section 18-A of the General Sales Tax Act. That section provides that no suit or other proceedings shall except as expressly provided und....
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....under the Act" and hence it is not maintainable. Their Lordships further pointed out that the circumstance that the assessing officer had taken into account an ultra vires provision of the Act is, in this view, immaterial in determining whether the assessment is made under the Act. The phrase describes the provenance of the assessment and does not relate to its accuracy in point of law. The use of the machinery provided by the Act, not the result of that use, is the test. It is apparent that where the form of prayer did not use the very words but the substance is clear that a modification or setting aside the assessment is sought for, the plaintiff assessee has to seek the remedy provided under sections II and 12 to 12-D of the Act, which i....