https://www.taxtmi.com/caselaws?id=127886 A writ petition under Article 226 was held not maintainable to challenge a sales tax assessment where the dispute turned on contested facts, including the place of sale, the character of delivery and whether the petitioner was a dealer. The court noted that these matters required factual determination by the taxing authorities and that the Punjab General Sales Tax Act, 1948 provided a complete appellate, revisional and reference mechanism under sections 20, 21 and 22. In the absence of any jurisdictional excess or error apparent on the record, the extraordinary writ jurisdiction could not be used to bypass the statutory remedies, and the challenge to the assessment failed. en-us Fri, 19 Sep 1958 00:00:00 +0530 Fri, 22 Mar 2013 14:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127886 A writ petition under Article 226 was held not maintainable to challenge a sales tax assessment where the dispute turned on contested facts, including the place of sale, the character of delivery and whether the petitioner was a dealer. The court noted that these matters required factual determination by the taxing authorities and that the Punjab General Sales Tax Act, 1948 provided a complete appellate, revisional and reference mechanism under sections 20, 21 and 22. In the absence of any jurisdictional excess or error apparent on the record, the extraordinary writ jurisdiction could not be used to bypass the statutory remedies, and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Fri, 19 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127886