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1963 (11) TMI 54 - SC - VAT and Sales TaxWhether the suits were not maintainable as (a) the civil court had no jurisdiction and (b) the assessee had not exhausted his other remedies? Whether the suits were barred by time? Whether the sales took place outside the Province of Madras and the levy of the tax in respect of some of the transactions was illegal? Held that:- Appeal dismissed. Just as in the Canadian case it was not possible to separate the valuation of movable properties from that of immovable properties, embraced in a gross valuation roll, so also here, it is not possible to separate from the composite turnover transactions which are validly taxed, from those which are not for that must pertain to the domain of tax officers and the Courts have no power within that domain. In our opinion, the High Court was right in declaring the total assessment to be affected by the portion which was illegal and void.
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