https://www.taxtmi.com/caselaws?id=128387 Where sales tax liability turned on disputed facts about dealer status and whether arecanuts retained their agricultural character after husking, the Court held that those factual questions had to be examined first by the assessing authority. The petitioner's claim that he was only an agriculturist marketing his own produce could not be decided in writ jurisdiction at that stage because the department had not yet determined the factual basis for the statutory proviso. The writ petition was therefore premature, and the petitioner was left to raise his objections in the assessment proceedings. en-us Thu, 01 Feb 1962 00:00:00 +0530 Wed, 03 Apr 2013 18:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128387 Where sales tax liability turned on disputed facts about dealer status and whether arecanuts retained their agricultural character after husking, the Court held that those factual questions had to be examined first by the assessing authority. The petitioner's claim that he was only an agriculturist marketing his own produce could not be decided in writ jurisdiction at that stage because the department had not yet determined the factual basis for the statutory proviso. The writ petition was therefore premature, and the petitioner was left to raise his objections in the assessment proceedings. Case-Laws VAT and Sales Tax Thu, 01 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128387