https://www.taxtmi.com/caselaws?id=128212 A writ petition under Article 226 was held premature where exemption from sales tax depended on disputed questions of fact requiring evidence. The claimed benefit under Schedule 'B' read with section 6(1) of the East Punjab General Sales Tax Act, 1948 turned on whether the goods sold were of the kind ordinarily prepared by the specified classes of sellers and whether the petitioners themselves fit those descriptions. As those matters were denied and were capable of being examined by the assessing authorities, the petitioners were required to pursue the ordinary statutory remedies before seeking extraordinary writ jurisdiction. The petition was therefore not maintainable at that stage. en-us Thu, 16 Mar 1961 00:00:00 +0530 Sat, 30 Mar 2013 10:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128212 A writ petition under Article 226 was held premature where exemption from sales tax depended on disputed questions of fact requiring evidence. The claimed benefit under Schedule 'B' read with section 6(1) of the East Punjab General Sales Tax Act, 1948 turned on whether the goods sold were of the kind ordinarily prepared by the specified classes of sellers and whether the petitioners themselves fit those descriptions. As those matters were denied and were capable of being examined by the assessing authorities, the petitioners were required to pursue the ordinary statutory remedies before seeking extraordinary writ jurisdiction. The petition was therefore not maintainable at that stage. Case-Laws VAT and Sales Tax Thu, 16 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128212