https://www.taxtmi.com/caselaws?id=148465 Availability of a revision remedy does not by itself bar a writ petition under Article 226 where the impugned order is revisable rather than appealable. In construing a sales tax entry, "spare parts" must be given its ordinary and common parlance meaning as an extra part kept for emergency use or replacement, and the word "spare" cannot be ignored to extend the entry to a motor body. On that construction, motor bodies were not covered by the relevant entry, and the tax demand was held unsustainable. en-us Tue, 20 May 1969 00:00:00 +0530 Mon, 29 Apr 2013 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148465 Availability of a revision remedy does not by itself bar a writ petition under Article 226 where the impugned order is revisable rather than appealable. In construing a sales tax entry, "spare parts" must be given its ordinary and common parlance meaning as an extra part kept for emergency use or replacement, and the word "spare" cannot be ignored to extend the entry to a motor body. On that construction, motor bodies were not covered by the relevant entry, and the tax demand was held unsustainable. Case-Laws VAT and Sales Tax Tue, 20 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148465