https://www.taxtmi.com/caselaws?id=127750 Writ jurisdiction remained available despite a statutory reference remedy under the Assam Sales Tax Act, 1947 where the impugned notice and directions were said to be without authority of law, and the existence of an alternative procedure did not bar challenge to the Act's applicability on the facts. The petitioner, who disposed of standing sal trees from his estate, was not carrying on an independent business of selling or supplying goods and therefore was not a "dealer" under section 2(3). Mere sale of produce or timber from one's own land, without a separate commercial enterprise, does not attract dealer status or sales tax liability. en-us Wed, 24 Jul 1957 00:00:00 +0530 Fri, 15 Mar 2013 18:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127750 Writ jurisdiction remained available despite a statutory reference remedy under the Assam Sales Tax Act, 1947 where the impugned notice and directions were said to be without authority of law, and the existence of an alternative procedure did not bar challenge to the Act's applicability on the facts. The petitioner, who disposed of standing sal trees from his estate, was not carrying on an independent business of selling or supplying goods and therefore was not a "dealer" under section 2(3). Mere sale of produce or timber from one's own land, without a separate commercial enterprise, does not attract dealer status or sales tax liability. Case-Laws VAT and Sales Tax Wed, 24 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127750