STATE OF KERALA vs RAMASWAMI IYER & SONS

The Supreme Court held that the jurisdiction of civil courts to entertain suits related to the Travancore-Cochin General Sales Tax Act, 1950, is excluded by necessary implication due to the establishment of a hierarchy of authorities under the Act. The Court clarified that Section 23A, which ousts civil court jurisdiction, was not retrospective and did not apply to the case at hand. The appeal was dismissed, affirming the High Court's decree for refund of excess sales tax paid, as the taxing authority's assessment did not infringe any statutory prohibition.