https://www.taxtmi.com/caselaws?id=150545 A writ petition challenging a sales tax levy on the ground of lack of jurisdiction was held maintainable despite unexhausted statutory remedies, because the exhaustion rule is a matter of practice, not jurisdiction. On classification, where the Act did not define "sugar", the commodity had to be understood in its common parlance sense. Applying that test, bura was treated as a form of sugar used as a sweetening agent and supported by treatment in other enactments and control orders. The sales tax notices, assessment orders, and appellate order were quashed, and the levy on bura sugar could not be sustained. en-us Thu, 18 May 1972 00:00:00 +0530 Sat, 18 May 2013 14:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150545 A writ petition challenging a sales tax levy on the ground of lack of jurisdiction was held maintainable despite unexhausted statutory remedies, because the exhaustion rule is a matter of practice, not jurisdiction. On classification, where the Act did not define "sugar", the commodity had to be understood in its common parlance sense. Applying that test, bura was treated as a form of sugar used as a sweetening agent and supported by treatment in other enactments and control orders. The sales tax notices, assessment orders, and appellate order were quashed, and the levy on bura sugar could not be sustained. Case-Laws VAT and Sales Tax Thu, 18 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150545