Writ jurisdiction barred where exemption notification issues in a sales tax assessment can be pursued through statutory appeal.

Writ jurisdiction was declined in a sales tax assessment dispute because the assessee had an efficacious statutory appeal remedy under the Act. The Court held that the grievance depended on the factual application of the exemption notification and earlier policy statement to the assessment period, which was more appropriately examined by the appellate authority. It also found that a challenge to the validity or scope of the subsequent notification could not be pursued in writ proceedings at that stage when the statutory mechanism remained available. The assessee was therefore left to the appellate remedy, and the assessment challenge was not entertained.

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Issues: Whether the writ petition challenging the assessment order and the application of the exemption notification under section 19C of the Karnataka Sales Tax Act, 1957 was maintainable when the assessee had an available statutory appeal remedy.

Analysis: The assessment dispute turned on the proper application of the exemption notification and the earlier policy statement governing sales tax concessions. The Court found that the petitioner's grievance required examination of the factual application of the notification to the assessment period, which was better addressed by the appellate authority under the Act. The Court also held that the challenge to the validity or scope of the subsequent notification could not be entertained in writ jurisdiction at this stage, particularly when statutory remedies were available.

Conclusion: The writ petition was not entertained and the assessee was relegated to the statutory appellate remedy; the challenge to the assessment order failed.

Final Conclusion: The Court declined to interfere under writ jurisdiction in a tax assessment matter involving exemption entitlement and left the petitioner to pursue the remedy provided under the Act.

Ratio Decidendi: Where an assessment dispute depends on the factual application of an exemption notification and an efficacious statutory appeal lies, writ jurisdiction should not be used to bypass the appellate mechanism.

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