Section 28(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Notwithstanding any judgement, decree or order of any Court, all taxes imposed, assessed or collected or purporting to have been imposed, assessed or collected under any sales tax law before the commencement of the Jammu and Kashmir General Sales Tax (Amendment), Act, 1966 on the transfer of any controlled goods shall be deemed to have been validly imposed, assessed or collected in accordance with law as if the provisions of such Sales Tax laws and of all notifications, orders and rules issued or made thereunder, in so far as such provisions relate to the imposition, assessment and collection of such tax on transfer of controlled goods had been included in and formed part of this section and this section had been in force at all material times when such tax on transfer of controlled goods was imposed, assessed or collected, and accordingly-(a)no suit or other proceeding shall be maintained or continued in any Court for the refund of any tax paid on transfer of controlled goods under any sales tax law ;(b)no Court shall enforce a decree or order directing the refund of any tax paid on transfer of controlled goods under any sales tax law ; and(c)any tax imposed or assessed on transfer of controlled goods under any sales tax law before the commencement of the Jammu and Kashmir General Sales Tax (Amendment) Act, 1966 but not collected before such commencement may be recovered (after assessment of the tax, where necessary) in the manner provided under that law.
