https://www.taxtmi.com/caselaws?id=150182 A dispute between the Government of India and the State of Haryana over registration as a dealer and liability to sales tax under the Punjab General Sales Tax Act, 1948, turned on the existence and extent of an asserted legal right. Because resolution depended on questions of fact and law within Article 131 of the Constitution, the Supreme Court's exclusive original jurisdiction was attracted. The High Court's writ jurisdiction was therefore barred, and the writ petitions were held not maintainable. The petitioner was left to pursue the remedy before the Supreme Court. en-us Tue, 18 May 1971 00:00:00 +0530 Thu, 09 May 2013 17:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150182 A dispute between the Government of India and the State of Haryana over registration as a dealer and liability to sales tax under the Punjab General Sales Tax Act, 1948, turned on the existence and extent of an asserted legal right. Because resolution depended on questions of fact and law within Article 131 of the Constitution, the Supreme Court's exclusive original jurisdiction was attracted. The High Court's writ jurisdiction was therefore barred, and the writ petitions were held not maintainable. The petitioner was left to pursue the remedy before the Supreme Court. Case-Laws VAT and Sales Tax Tue, 18 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150182