1976 (7) TMI 147

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....ment and decree of the Civil Judge, Aligarh, who reversed the judgment and decree of the Munsif at Aligarh and decreed the suit. The plaintiff had been assessed to sales tax for the years 1958-59 and 1959-60. He pleaded before the Sales Tax Officer (appellant 2) that he was only a moulder, that he was moulding articles with the materials supplied by his customers and that he was not selling any....

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....U.P. Sales Tax Act, 1948 (hereinafter called the Act). In the appeal the learned Civil Judge decreed the suit holding that the civil court has jurisdiction to examine whether the provisions of the Act had been complied with and whether the sales tax authorities had acted In conformity with the fundamental principles of judicial procedure. The learned Civil Judge came to the conclusion that the pro....

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....jurisdiction of the civil court to go into the validity of orders of assessment made by the sales tax authorities. In Dhulabhai v. State of Madhya Pradesh[1968] 22 S.T.C. 416 (S.C.); A.I.R. 1969 S.C. 78., the Supreme Court has reviewed all the earlier decisions on this point. Section 17 of the Madhya Pradesh Sales Tax Act, which came up for consideration in that case, is in pari materia with secti....