https://www.taxtmi.com/caselaws?id=150435 Res judicata in writ proceedings applies only to issues actually decided expressly or by necessary implication; a claim not adjudicated earlier is not barred by constructive res judicata. In sales tax matters, a del credere agent is not excluded as a dealer merely by that label: the authority must examine the real commercial character of each transaction to decide whether the agent acted as principal or merely as a conduit, and deduction from taxable turnover depends on that factual position. The availability of an appellate remedy does not automatically bar writ jurisdiction where the issue is of general importance and the statutory remedy is not adequate to determine it authoritatively. The assessment and remand directions were quashed and the matter sent back for fresh assessment on the correct legal basis. en-us Wed, 09 Aug 1972 00:00:00 +0530 Thu, 16 May 2013 17:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150435 Res judicata in writ proceedings applies only to issues actually decided expressly or by necessary implication; a claim not adjudicated earlier is not barred by constructive res judicata. In sales tax matters, a del credere agent is not excluded as a dealer merely by that label: the authority must examine the real commercial character of each transaction to decide whether the agent acted as principal or merely as a conduit, and deduction from taxable turnover depends on that factual position. The availability of an appellate remedy does not automatically bar writ jurisdiction where the issue is of general importance and the statutory remedy is not adequate to determine it authoritatively. The assessment and remand directions were quashed and the matter sent back for fresh assessment on the correct legal basis. Case-Laws VAT and Sales Tax Wed, 09 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150435