https://www.taxtmi.com/caselaws?id=127780 A writ under Article 226 was unavailable to quash sales tax assessment proceedings where the export-in-course-of-trade objection had not been raised before the assessing authority. Certiorari lies only for lack of jurisdiction or an error apparent on the face of the record; the assessing authority had jurisdiction to decide whether the sales were in the course of export, so an incorrect decision on that issue was not a jurisdictional error. Because the point was never put in issue before the authority, no error apparent could be shown, and no ground existed for mandamus or prohibition. Relief under Article 226 was therefore unavailable on the facts. en-us Wed, 10 Dec 1958 00:00:00 +0530 Sat, 16 Mar 2013 15:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127780 A writ under Article 226 was unavailable to quash sales tax assessment proceedings where the export-in-course-of-trade objection had not been raised before the assessing authority. Certiorari lies only for lack of jurisdiction or an error apparent on the face of the record; the assessing authority had jurisdiction to decide whether the sales were in the course of export, so an incorrect decision on that issue was not a jurisdictional error. Because the point was never put in issue before the authority, no error apparent could be shown, and no ground existed for mandamus or prohibition. Relief under Article 226 was therefore unavailable on the facts. Case-Laws VAT and Sales Tax Wed, 10 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127780