https://www.taxtmi.com/caselaws?id=104639 A constitutional issue arose on the scope of "transfer of the right to use any goods" under Article 366(29A)(d) and the resulting power to levy sales tax on the transactions assessed. The availability of an appellate remedy under the sales tax law did not, on these facts, justify declining writ jurisdiction where the petitions raised a merits-based challenge to taxability. The writ petitions should therefore have been entertained and decided on merits rather than rejected solely for alternative remedy. en-us Fri, 06 Mar 1998 00:00:00 +0530 Tue, 30 Dec 2025 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104639 A constitutional issue arose on the scope of "transfer of the right to use any goods" under Article 366(29A)(d) and the resulting power to levy sales tax on the transactions assessed. The availability of an appellate remedy under the sales tax law did not, on these facts, justify declining writ jurisdiction where the petitions raised a merits-based challenge to taxability. The writ petitions should therefore have been entertained and decided on merits rather than rejected solely for alternative remedy. Case-Laws VAT / Sales Tax Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104639