1962 (9) TMI 41 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the State's appeals regarding the maintainability of suits for recovery of unauthorized sales tax collections, as there was no provision in the General Sales Tax Act precluding such suits before the introduction of Section 23-A in 1955. The Court held that civil courts' jurisdiction cannot be excluded unless explicitly expressed or clearly implied in the statute under consideration. The appeals were dismissed, and costs were awarded against the State. (Case citation: 1962 (9) TMI 41 - KERALA HIGH COURT)