Supreme Court · 1963 INSC 231 · Decided 20 November 1963

The Provincial Government of Madras v. J. S. Basappa

Court
Supreme Court of India
Citation
1963 INSC 231 · [1964] 5 S.C.R. 517
Case number
CIVIL APPEAL No. 494/1962
Decided
20 November 1963
Bench
A.K. SARKAR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Limitation Act Section 16

Headnote

SUPREME COURT REPORTS 517 THE PROVINCIAL GOVERNMENT OF MADRAS 1963 V. November 20 J. S. BASAPPA (A.K. SARKAR, M. HIDAYATULLAH AND J.C. SHAH, JJ.) Juri:Jdiction of Civil Courts-Statute conferring finality of orders of assessment-levy of tax without jurisdiction-If Civil Courts' jurisdiction suits alleging that the property in some goods remained with him till the export of the goods to an extra-provincial point and till the payment of price after export, and sales tax was not demandable ; on these sales under the Madras General Sales Tax Act, 1933 .• The appellant contended

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