https://www.taxtmi.com/caselaws?id=148384 Writ jurisdiction was held competent because no efficacious statutory appeal or revision was available against refusal of registration, so the alternative-remedy objection failed. Electric energy was treated as movable property falling within the statutory definition of "goods" under the Punjab General Sales Tax Act and the Central Sales Tax Act, supported by its capability of storage, transmission, measurement, and theft, as well as the statutory scheme treating electricity as tax-free goods. On that basis, the refusal to register the applicant as a dealer was unsustainable and the registration application was to be considered in line with that legal position. en-us Wed, 01 May 1968 00:00:00 +0530 Fri, 26 Apr 2013 14:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148384 Writ jurisdiction was held competent because no efficacious statutory appeal or revision was available against refusal of registration, so the alternative-remedy objection failed. Electric energy was treated as movable property falling within the statutory definition of "goods" under the Punjab General Sales Tax Act and the Central Sales Tax Act, supported by its capability of storage, transmission, measurement, and theft, as well as the statutory scheme treating electricity as tax-free goods. On that basis, the refusal to register the applicant as a dealer was unsustainable and the registration application was to be considered in line with that legal position. Case-Laws VAT and Sales Tax Wed, 01 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148384