https://www.taxtmi.com/caselaws?id=140064 For exemption from gross turnover under section 5(2)(a)(vi) of the Punjab General Sales Tax Act, a partnership firm's branch and head office were treated as parts of the same legal entity, so purchases made through one office and exports effected through another did not lose their export character where the goods were in fact exported outside India. The text also states that failure to pursue appeal and revision did not bar writ relief when the statutory remedies would have been merely formal and ineffective because the assessment followed higher administrative instructions. On that basis, the assessment order was quashed and writ jurisdiction was treated as maintainable. en-us Fri, 05 Feb 1965 00:00:00 +0530 Thu, 18 Apr 2013 11:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140064 For exemption from gross turnover under section 5(2)(a)(vi) of the Punjab General Sales Tax Act, a partnership firm's branch and head office were treated as parts of the same legal entity, so purchases made through one office and exports effected through another did not lose their export character where the goods were in fact exported outside India. The text also states that failure to pursue appeal and revision did not bar writ relief when the statutory remedies would have been merely formal and ineffective because the assessment followed higher administrative instructions. On that basis, the assessment order was quashed and writ jurisdiction was treated as maintainable. Case-Laws VAT and Sales Tax Fri, 05 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140064