https://www.taxtmi.com/caselaws?id=151108 Alternative remedy did not bar writ jurisdiction where the appellate authority had already taken a definite view and the assessment orders disclosed apparent errors of law, so the writ petition was maintainable. Rent collected for storing meat and fish in cold storage was only storage rent, not consideration for sale, and was outside sales tax. Fish kept under refrigeration continued to fall within the exemption for fresh fish because exemption terms were read in their popular and commercial sense. Meat preserved by refrigeration was treated as frozen meat and therefore did not qualify for exemption. The assessment was unsustainable for fish turnover and storage rent, but meat turnover required reassessment under this interpretation. en-us Mon, 16 Feb 1976 00:00:00 +0530 Thu, 30 May 2013 15:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151108 Alternative remedy did not bar writ jurisdiction where the appellate authority had already taken a definite view and the assessment orders disclosed apparent errors of law, so the writ petition was maintainable. Rent collected for storing meat and fish in cold storage was only storage rent, not consideration for sale, and was outside sales tax. Fish kept under refrigeration continued to fall within the exemption for fresh fish because exemption terms were read in their popular and commercial sense. Meat preserved by refrigeration was treated as frozen meat and therefore did not qualify for exemption. The assessment was unsustainable for fish turnover and storage rent, but meat turnover required reassessment under this interpretation. Case-Laws VAT and Sales Tax Mon, 16 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151108