KAMALA MILLS LTD. vs STATE OF BOMBAY

The Supreme Court held that under Section 20 of the Bombay Sales Tax Act, 1946, an assessment made by the appropriate authorities, regardless of its correctness, is protected from challenge in court. The Court clarified that the term 'assessment made under the Act' encompasses all assessments, thus barring the appellant's suit for recovery of sales tax on 'outside' sales deemed 'inside' sales. The Court affirmed the lower courts' decisions, concluding that the suit was rightly dismissed as it contravened the provisions of the Act.