FIRM AND ILLURI SUBBAYYA CHETTY AND SONS vs THE STATE OF ANDHRA PRADESH

The Supreme Court held that Section 18-A of the Madras General Sales Tax Act, 1939, excludes the jurisdiction of Civil Courts to set aside or modify any assessment made under the Act. The Court found that the appellant's suit was incompetent as it sought to challenge an assessment without first appealing to the prescribed appellate authority. The Court upheld the High Court's dismissal of the suit, affirming that the appellant had treated the transactions as taxable and failed to contest the assessments through the appropriate channels.