https://www.taxtmi.com/caselaws?id=105587 Alternative statutory remedies do not bar writ jurisdiction as an absolute rule; it remains available in exceptional cases such as lack of jurisdiction or natural justice concerns, and the High Court's decision to entertain the writ petitions was upheld. Sales tax exemption under the incentive notifications depended on satisfaction of the notified eligibility conditions, including timely registration, commencement of commercial production after the notified date, capital investment and employment requirements; those conditions were found satisfied, and revisional interference with the exemption was not sustainable. Royalty paid under a mining lease was treated as consideration for the right to extract minerals, not as sale or purchase price, so it did not attract purchase tax. en-us Mon, 18 Jul 2005 00:00:00 +0530 Tue, 08 Jul 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105587 Alternative statutory remedies do not bar writ jurisdiction as an absolute rule; it remains available in exceptional cases such as lack of jurisdiction or natural justice concerns, and the High Court's decision to entertain the writ petitions was upheld. Sales tax exemption under the incentive notifications depended on satisfaction of the notified eligibility conditions, including timely registration, commencement of commercial production after the notified date, capital investment and employment requirements; those conditions were found satisfied, and revisional interference with the exemption was not sustainable. Royalty paid under a mining lease was treated as consideration for the right to extract minerals, not as sale or purchase price, so it did not attract purchase tax. Case-Laws VAT / Sales Tax Mon, 18 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105587