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    <title>1972 (4) TMI 91 - MADRAS HIGH COURT</title>
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    <description>A consequential tax demand could not be quashed in writ jurisdiction when the underlying assessment orders had attained finality and were not challenged through the statutory appellate or revisional remedies. In the absence of any plea that the assessments were void or without jurisdiction, relief was barred. The petitioner also failed to establish that the supply of refreshments fell outside taxable sale under the club-members principle, because the nature of the transaction remained a disputed factual issue that should have been raised before the assessing authorities. The writ petition therefore failed.</description>
    <language>en-us</language>
    <pubDate>Sat, 01 Apr 1972 00:00:00 +0530</pubDate>
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      <title>1972 (4) TMI 91 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150517</link>
      <description>A consequential tax demand could not be quashed in writ jurisdiction when the underlying assessment orders had attained finality and were not challenged through the statutory appellate or revisional remedies. In the absence of any plea that the assessments were void or without jurisdiction, relief was barred. The petitioner also failed to establish that the supply of refreshments fell outside taxable sale under the club-members principle, because the nature of the transaction remained a disputed factual issue that should have been raised before the assessing authorities. The writ petition therefore failed.</description>
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      <pubDate>Sat, 01 Apr 1972 00:00:00 +0530</pubDate>
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