https://www.taxtmi.com/caselaws?id=150662 Writ jurisdiction may be invoked despite alternative departmental remedies because exhaustion of statutory appeals is a rule of discretion, not an absolute bar. Garments stitched to a customer's measurements and order were treated as made to order, not ready-made garments prepared in advance for immediate sale, though they could still fall within the residual category of other goods depending on the transaction. Tax assessments could not be made by a blanket classification; each transaction had to be examined to determine whether cloth was separately sold or whether the arrangement was a composite contract, with due regard to the statutory definitions of sale and sale price. The impugned assessments were quashed and remitted for fresh consideration transaction by transaction. en-us Tue, 11 Sep 1973 00:00:00 +0530 Tue, 21 May 2013 11:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150662 Writ jurisdiction may be invoked despite alternative departmental remedies because exhaustion of statutory appeals is a rule of discretion, not an absolute bar. Garments stitched to a customer's measurements and order were treated as made to order, not ready-made garments prepared in advance for immediate sale, though they could still fall within the residual category of other goods depending on the transaction. Tax assessments could not be made by a blanket classification; each transaction had to be examined to determine whether cloth was separately sold or whether the arrangement was a composite contract, with due regard to the statutory definitions of sale and sale price. The impugned assessments were quashed and remitted for fresh consideration transaction by transaction. Case-Laws VAT and Sales Tax Tue, 11 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150662