Statutory appellate remedy prevails where sales tax exemption depends on factual proof before the tax authorities

Writ jurisdiction is generally not the proper forum to challenge assessment orders when the dispute depends on factual determination and the statute provides an efficacious appellate and revisional remedy. The assessment controversy here turned on whether the goods sold fell within Entry No. 6 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 so as to qualify for exemption, a requiring supporting factual materials to be established before the statutory authorities. The writ petitions were therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal process.

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Issues: Whether the writ petitions challenging the assessment orders were maintainable in view of the statutory appellate remedy, and whether the petitioner could claim exemption by showing that the product fell within Entry No. 6 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The impugned assessment orders were passed on the assessing officer's understanding of the law and the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959. The dispute turned on whether the goods sold by the petitioner were covered by Entry No. 6 of the Third Schedule so as to attract exemption from sales tax, which required the petitioner to establish the necessary factual materials before the statutory authorities. The controversy involved questions of fact that ought to have been pursued before the appellate authority, and the writ court was not the proper forum to decide those matters or to bypass the statutory appellate and revisional framework.

Conclusion: The writ petitions were not entertained on merits and were dismissed, with the petitioner being left to pursue the statutory appeal remedy.

Final Conclusion: Judicial interference was declined because the assessment dispute was one that should have been worked out through the statutory appellate process rather than in writ proceedings.

Ratio Decidendi: Where an assessment dispute turns on factual determination and the statute provides an efficacious appellate remedy, writ jurisdiction should not be used to bypass the statutory hierarchy.

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