https://www.taxtmi.com/caselaws?id=127647 A writ petition was maintainable where the statutory appeal was not an effective remedy because pre-deposit was required and revision offered no practical alternative, so Article 226 relief remained available. Assessment under section 10 was complete when the order was made within time, not when it was communicated, and later service did not affect completion. Tins sold with exempt kerosene were taxable as separate goods because the goods were sold at a higher price and the exemption for kerosene could not be extended beyond its strict terms. The challenge therefore failed on all substantive grounds. en-us Thu, 28 Feb 1957 00:00:00 +0530 Wed, 13 Mar 2013 16:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127647 A writ petition was maintainable where the statutory appeal was not an effective remedy because pre-deposit was required and revision offered no practical alternative, so Article 226 relief remained available. Assessment under section 10 was complete when the order was made within time, not when it was communicated, and later service did not affect completion. Tins sold with exempt kerosene were taxable as separate goods because the goods were sold at a higher price and the exemption for kerosene could not be extended beyond its strict terms. The challenge therefore failed on all substantive grounds. Case-Laws VAT and Sales Tax Thu, 28 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127647