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Which landmark case decided by the Supreme Court of India deals with the aspect of whether civil courts…

Dhulabhai v. State of Madhya Pradesh examined civil suits seeking refund of unlawfully collected sales tax. The Supreme Court set out principles for deciding when a taxing…

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Which landmark case decided by the Supreme Court of India deals with the aspect of whether civil courts have jurisdiction over tax refund cases?

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Correct answer C

Dhulabhai v. State of Madhya Pradesh examined civil suits seeking refund of unlawfully collected sales tax. The Supreme Court set out principles for deciding when a taxing statute excludes ordinary civil jurisdiction, including the importance of statutory remedies and exceptions involving unconstitutional levies. It is therefore the relevant case on the jurisdiction question, rather than a general permission for every tax-refund suit.

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