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1966 (2) TMI 21 - SC - VAT and Sales TaxWhether the jurisdiction of the civil court to try the suit is excluded? Held that:- In the absence of express exclusion of the jurisdiction of the civil court, the action for refund of tax was maintainable. There was in the Travancore-Cochin General Sales Tax Act at the material time no express provision which obliged the taxing authority to exclude from the computation of taxable turnover the amount of sales tax collected by the dealer. The argument of counsel for the respondents that the taxing authority has infringed a prohibition imposed upon him has therefore no substance. Appeal allowed
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