Alternative remedy barred writ challenge to Central Sales Tax assessments, leaving factual disputes for the appellate authority.

Writ jurisdiction was held unsuitable where the challenge to Central Sales Tax assessment orders turned on factual questions, including whether movement of goods without Form F was taxable as inter-State transactions. The Court noted that the petitioners' claims that they were not dealers and that the goods were used only for service activities required examination by the appellate authority under the statutory scheme. It therefore directed the petitioners to pursue the alternate appellate remedy under Section 18-A rather than maintain writ petitions, and dismissed the petitions with liberty to appeal.

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Issues: Whether the writ petitions challenging the assessment orders under the Central Sales Tax Act, 1956 were maintainable in view of the statutory appellate remedy, and whether the petitioners should be relegated to the appeal mechanism under Section 18-A of the Act.

Analysis: The dispute arose from assessment orders treating movement of goods without Form F as taxable inter-State transactions. The petitioners contended that they were not dealers and that the goods were used only for service activities, but the Court noted that these contentions required examination by the appellate authority on the facts of the assessments. The Court further observed that, in light of the statutory scheme providing appeal against orders under Section 6-A, the petitioners should pursue the alternate remedy rather than invoke writ jurisdiction.

Outcome: The writ petitions were dismissed on the ground of alternative remedy, with liberty to file an appeal under Section 18-A of the Central Sales Tax Act, 1956.

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