https://www.taxtmi.com/caselaws?id=99573 The Supreme Court dismissed the direct appeal by a partnership firm challenging a central sales tax assessment, emphasizing the importance of exhausting remedies under the Central Sales Tax Act before approaching the Court. Despite arguments invoking the broad powers of the Court under Article 136 of the Constitution, the Court held that it would not entertain appeals when ordinary remedies had not been utilized. Citing past cases, the Court reiterated the need to follow proper legal procedures and not bypass the High Court. As the facts were not conclusively determined and no special circumstances existed, the appeal was dismissed as incompetent without addressing the merits, with the appellant advised to pursue available remedies. en-us Tue, 31 Oct 1961 00:00:00 +0530 Tue, 24 Sep 2013 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99573 The Supreme Court dismissed the direct appeal by a partnership firm challenging a central sales tax assessment, emphasizing the importance of exhausting remedies under the Central Sales Tax Act before approaching the Court. Despite arguments invoking the broad powers of the Court under Article 136 of the Constitution, the Court held that it would not entertain appeals when ordinary remedies had not been utilized. Citing past cases, the Court reiterated the need to follow proper legal procedures and not bypass the High Court. As the facts were not conclusively determined and no special circumstances existed, the appeal was dismissed as incompetent without addressing the merits, with the appellant advised to pursue available remedies. Case-Laws VAT and Sales Tax Tue, 31 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99573