Kamala Mills Ltd. vs State Of Bombay

Authority: Supreme Court Date: 1965-04-23 Section: 20, 256 Acts: Bombay Sales Tax Act, 1946 (Act V of 1946), Constitution of India, Code of Civil Procedure, 1908, Sales-tax Validation Act, 1956, Sales-tax Continuance Order, 1950 Citation: (1965) 57 ITR 643 (SC) Justices: P.B. Gajendragadkar, C.J. ; K.N. Wanchoo, J.C. Shah, Raghubar Dayal, S Appeal No: Civil Appeal No. 481 of 1963
Whether Section 20 of the Bombay Sales Tax Act, 1946 bars a civil suit challenging an assessment order on the ground that it taxes 'outside sales' prohibited under Article 286 of the Constitution, rendering it without jurisdiction --- Held No. Whether Section 20 of the Bombay Sales Tax Act, 1946 is ultra vires the Constitution if interpreted to bar such suits --- Held No.

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