https://www.taxtmi.com/caselaws?id=128265 An adequate statutory appeal and revision under the Sales Tax Act can justify refusal of writ relief under Article 226, especially where an appeal is already pending and the appellate forum can examine both legal issues and any need for factual inquiry. The note also explains that Supreme Court rulings on works contracts and sale of goods do not displace an earlier view that sales tax may be levied on the value of packing materials, such as hessian cloth and iron hoops, when the transaction on its true construction contains a separable agreement to sell those materials for consideration. en-us Mon, 26 Sep 1960 00:00:00 +0530 Sat, 30 Mar 2013 15:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128265 An adequate statutory appeal and revision under the Sales Tax Act can justify refusal of writ relief under Article 226, especially where an appeal is already pending and the appellate forum can examine both legal issues and any need for factual inquiry. The note also explains that Supreme Court rulings on works contracts and sale of goods do not displace an earlier view that sales tax may be levied on the value of packing materials, such as hessian cloth and iron hoops, when the transaction on its true construction contains a separable agreement to sell those materials for consideration. Case-Laws VAT and Sales Tax Mon, 26 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128265