1971 (8) TMI 199

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....s and tapes. For the years 1963-64, 1964-65 and 1965-66, the petitioners were assessed to sales tax under the Madras General Sales Tax Act and under the Central Sales Tax Act. The petitioners took up the original orders of assessment on appeal and contended that the turnover which related to the braided cords and tapes could not be included in the assessable turnover. But the appellate authority d....

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....e authority found no ground to revise the orders, as there was no error to be rectified therein. As against the said orders of the appellate authority refusing to rectify the orders under section 55 of the Act, these four writ petitions have been filed, two for the issue of writs of certiorari and the other two for refund of the amounts involuntarily paid by the petitioner and which payment ought ....

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.... by filing a regular civil suit for the purpose. Further, the petitioners cannot take advantage of a supervening decision of a court and base the same as their cause of action for obtaining a refund of money which according to them was paid under a mistake of law or of fact. They did not pursue the matter further but took the appellate order as final and binding on them and paid the tax as well. I....