https://www.taxtmi.com/caselaws?id=146241 A writ petition under Article 226 was held unsuitable for deciding whether a lorry attached for sales tax arrears was ly owned by the petitioner under a hire-purchase arrangement. The court noted that the true nature of such transactions depends on surrounding circumstances and evidence, not merely on the form of the agreement. Because title and ownership could not be conclusively resolved without factual inquiry, the dispute had to be pursued in independent civil proceedings. The writ relief was therefore refused, leaving the petitioner to seek appropriate remedies before sale of the vehicle. en-us Thu, 12 Jan 1967 00:00:00 +0530 Tue, 23 Apr 2013 18:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146241 A writ petition under Article 226 was held unsuitable for deciding whether a lorry attached for sales tax arrears was ly owned by the petitioner under a hire-purchase arrangement. The court noted that the true nature of such transactions depends on surrounding circumstances and evidence, not merely on the form of the agreement. Because title and ownership could not be conclusively resolved without factual inquiry, the dispute had to be pursued in independent civil proceedings. The writ relief was therefore refused, leaving the petitioner to seek appropriate remedies before sale of the vehicle. Case-Laws VAT and Sales Tax Thu, 12 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146241