https://www.taxtmi.com/caselaws?id=127200 Where an efficacious statutory appeal is available under the sales tax law, the High Court may decline to exercise writ jurisdiction against an assessment, including objections based on Article 286 of the Constitution. The petitioners had already filed an appeal under the Act, and the appellate forum was open to consider both liability under the Act and the constitutional challenge. On that basis, the Court refused to examine the assessment or the validity of the enactment in writ proceedings. The writ petition was not entertained, and the petitioners were left to pursue the statutory appeal. en-us Tue, 09 Sep 1952 00:00:00 +0530 Thu, 28 Feb 2013 12:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127200 Where an efficacious statutory appeal is available under the sales tax law, the High Court may decline to exercise writ jurisdiction against an assessment, including objections based on Article 286 of the Constitution. The petitioners had already filed an appeal under the Act, and the appellate forum was open to consider both liability under the Act and the constitutional challenge. On that basis, the Court refused to examine the assessment or the validity of the enactment in writ proceedings. The writ petition was not entertained, and the petitioners were left to pursue the statutory appeal. Case-Laws VAT and Sales Tax Tue, 09 Sep 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127200