https://www.taxtmi.com/caselaws?id=127563 Article 226 could not be used to bypass the statutory sales tax remedy where the petitioner challenged a proposed assessment on the basis that its contracts were not sales and it was not a dealer. The Court noted that the Act provided a complete appellate and revisional scheme, with reference to the High Court on questions of law, and that the petition disclosed no infringement of a fundamental right. It also distinguished the cited Supreme Court authority because the statutory scheme did not require pre-deposit of the full assessed tax before appeal. As the true nature of the transactions was not clearly established on the material, the writ petition was dismissed and the petitioner was directed to pursue the statutory route. en-us Wed, 11 Jan 1956 00:00:00 +0530 Tue, 12 Mar 2013 12:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127563 Article 226 could not be used to bypass the statutory sales tax remedy where the petitioner challenged a proposed assessment on the basis that its contracts were not sales and it was not a dealer. The Court noted that the Act provided a complete appellate and revisional scheme, with reference to the High Court on questions of law, and that the petition disclosed no infringement of a fundamental right. It also distinguished the cited Supreme Court authority because the statutory scheme did not require pre-deposit of the full assessed tax before appeal. As the true nature of the transactions was not clearly established on the material, the writ petition was dismissed and the petitioner was directed to pursue the statutory route. Case-Laws VAT and Sales Tax Wed, 11 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127563