Illuri Subbayya Chetty & Sons vs State Of Andhra Pradesh

Authority: Supreme Court Date: 1963-01-25 Section: 293 Acts: Madras General Sales Tax Act, 1939 (No. IX of 1939); Constitution of India Citation: : (1963) 50 ITR 93 (SC) Justices: B.P. Sinha, C.J.; P.B. Gajendragadkar, K.N. Wanchoo, M. Hidayatullah & Appeal No: Civil Appeal No. 315 of 1962
Whether a civil suit to recover sales tax alleged to have been illegally recovered is barred by Section 18A of the Madras General Sales Tax Act, 1939, which prohibits suits to set aside or modify any assessment made under the Act --- Held: Yes, the suit is barred.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart