https://www.taxtmi.com/caselaws?id=99650 Where a fiscal statute provides a complete mechanism for assessment, appeal and revision, disputed questions about the true character of a transaction should ordinarily be determined by the taxing authorities, not in writ jurisdiction. The writ court may interfere only where there is a clear issue of legislative competence, constitutional restriction, patent lack of jurisdiction, or serious procedural illegality. A tax lawfully imposed within legislative competence does not, by itself, infringe fundamental rights under Article 19(1)(f) or 19(1)(g). The taxability of motor spirits and lubricants, including questions of ownership and sale, was therefore left to the statutory authorities under the Act. en-us Fri, 21 Dec 1962 00:00:00 +0530 Thu, 16 Jun 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99650 Where a fiscal statute provides a complete mechanism for assessment, appeal and revision, disputed questions about the true character of a transaction should ordinarily be determined by the taxing authorities, not in writ jurisdiction. The writ court may interfere only where there is a clear issue of legislative competence, constitutional restriction, patent lack of jurisdiction, or serious procedural illegality. A tax lawfully imposed within legislative competence does not, by itself, infringe fundamental rights under Article 19(1)(f) or 19(1)(g). The taxability of motor spirits and lubricants, including questions of ownership and sale, was therefore left to the statutory authorities under the Act. Case-Laws VAT and Sales Tax Fri, 21 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99650