https://www.taxtmi.com/caselaws?id=100747 The rule requiring exhaustion of statutory remedies before invoking Article 226 is a rule of practice, not a jurisdictional bar, so the High Court may entertain a writ petition where facts are undisputed and interference on the merits is justified. The supply of coal to East Pakistan was treated as a sale in the course of export under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941, and therefore fell outside the taxable turnover. On that basis, the levy of sales tax on the disputed coal supply could not be sustained and the exemption was upheld. en-us Fri, 08 Jan 1971 00:00:00 +0530 Sat, 02 Jul 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100747 The rule requiring exhaustion of statutory remedies before invoking Article 226 is a rule of practice, not a jurisdictional bar, so the High Court may entertain a writ petition where facts are undisputed and interference on the merits is justified. The supply of coal to East Pakistan was treated as a sale in the course of export under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941, and therefore fell outside the taxable turnover. On that basis, the levy of sales tax on the disputed coal supply could not be sustained and the exemption was upheld. Case-Laws VAT and Sales Tax Fri, 08 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100747