https://www.taxtmi.com/caselaws?id=150504 Where the assessing authority is said to have acted outside the Act, writ jurisdiction under Article 226 is available despite unexhausted appellate and revisional remedies, and the alternative-remedy objection was overruled. In construing the taxing entry, the court read "perfumery" in its ordinary sense and treated dhoop and agarbatti as perfumery, but held that the higher rate applied only to luxury goods. Articles widely used for religious worship and not regarded as necessities in common understanding did not fall within that description, so the reassessment at the enhanced rate was unsustainable and was quashed. en-us Mon, 25 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 17:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150504 Where the assessing authority is said to have acted outside the Act, writ jurisdiction under Article 226 is available despite unexhausted appellate and revisional remedies, and the alternative-remedy objection was overruled. In construing the taxing entry, the court read "perfumery" in its ordinary sense and treated dhoop and agarbatti as perfumery, but held that the higher rate applied only to luxury goods. Articles widely used for religious worship and not regarded as necessities in common understanding did not fall within that description, so the reassessment at the enhanced rate was unsustainable and was quashed. Case-Laws VAT and Sales Tax Mon, 25 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150504