https://www.taxtmi.com/caselaws?id=148701 A writ court will not ordinarily quash a sales tax assessment or order refund merely because a later Supreme Court ruling adopts a different interpretation, where the assessing authority acted within jurisdiction on a possible construction of the statute. The document distinguishes void or unconstitutional levies from assessments made under an arguable statutory interpretation, and states that certiorari lies only for jurisdictional error or an error apparent on the face of the record. It also notes that article 226 relief is discretionary and may be refused where the petition is filed after unreasonable delay, especially after assessments have attained finality and no exceptional cause is shown. en-us Fri, 19 Jul 1968 00:00:00 +0530 Thu, 02 May 2013 12:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148701 A writ court will not ordinarily quash a sales tax assessment or order refund merely because a later Supreme Court ruling adopts a different interpretation, where the assessing authority acted within jurisdiction on a possible construction of the statute. The document distinguishes void or unconstitutional levies from assessments made under an arguable statutory interpretation, and states that certiorari lies only for jurisdictional error or an error apparent on the face of the record. It also notes that article 226 relief is discretionary and may be refused where the petition is filed after unreasonable delay, especially after assessments have attained finality and no exceptional cause is shown. Case-Laws VAT and Sales Tax Fri, 19 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148701