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    <title>1958 (4) TMI 104 - RAJASTHAN HIGH COURT</title>
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    <description>Where a taxing statute provides a complete appellate, revisional and reference mechanism, the High Court should ordinarily decline Article 226 intervention and require the assessee to pursue the statutory remedies, especially when no challenge is made to the vires of the law. On classification, Misri, Batasa, Makhana, Ola and sugar toys made from sugar were held to be commercial products taxable under the Act, and not exempt as deshi sweetmeats in the Schedule. Tax paid on sugar as raw material did not extend exemption to the finished goods, which were to be understood in their ordinary commercial sense.</description>
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    <pubDate>Tue, 08 Apr 1958 00:00:00 +0530</pubDate>
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      <title>1958 (4) TMI 104 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=127849</link>
      <description>Where a taxing statute provides a complete appellate, revisional and reference mechanism, the High Court should ordinarily decline Article 226 intervention and require the assessee to pursue the statutory remedies, especially when no challenge is made to the vires of the law. On classification, Misri, Batasa, Makhana, Ola and sugar toys made from sugar were held to be commercial products taxable under the Act, and not exempt as deshi sweetmeats in the Schedule. Tax paid on sugar as raw material did not extend exemption to the finished goods, which were to be understood in their ordinary commercial sense.</description>
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      <pubDate>Tue, 08 Apr 1958 00:00:00 +0530</pubDate>
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