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    <title>1969 (12) TMI 92 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=100746</link>
    <description>Where a tax assessment dispute turns on mixed questions of law and fact, writ jurisdiction under Article 226 should ordinarily not be invoked when the statute provides an effective appellate remedy. The document states that issues such as whether transactions amounted to sales required factual determination by the taxing authorities, and the High Court should not have examined them in writ proceedings. It also notes that objections to inclusion of excise duty in taxable turnover, including estoppel-based and rule-based arguments, were matters the appellate authority could consider on facts and law, and should therefore be raised in appeal against the assessment orders.</description>
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    <pubDate>Tue, 09 Dec 1969 00:00:00 +0530</pubDate>
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      <title>1969 (12) TMI 92 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=100746</link>
      <description>Where a tax assessment dispute turns on mixed questions of law and fact, writ jurisdiction under Article 226 should ordinarily not be invoked when the statute provides an effective appellate remedy. The document states that issues such as whether transactions amounted to sales required factual determination by the taxing authorities, and the High Court should not have examined them in writ proceedings. It also notes that objections to inclusion of excise duty in taxable turnover, including estoppel-based and rule-based arguments, were matters the appellate authority could consider on facts and law, and should therefore be raised in appeal against the assessment orders.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 09 Dec 1969 00:00:00 +0530</pubDate>
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