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    <title>1976 (11) TMI 185 - ALLAHABAD HIGH COURT</title>
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    <description>Writ jurisdiction was held maintainable despite an alternative statutory remedy because the controversy involved a recurring question of law and the impugned departmental circular could affect independent decision-making. In construing the sales tax notifications for &quot;metals and alloys&quot;, rolled products and extrusions made from ingots or billets were treated as distinct commercial commodities and therefore outside that description, while aluminium alloy ingots, wire bars and billets remained covered. The position of properzi redraw rods could not be decided on the existing record and was sent for further factual inquiry. Tax collected at a higher rate from purchasers did not affect the assessee&#039;s legal entitlement to relief.</description>
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    <pubDate>Wed, 17 Nov 1976 00:00:00 +0530</pubDate>
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      <title>1976 (11) TMI 185 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=151496</link>
      <description>Writ jurisdiction was held maintainable despite an alternative statutory remedy because the controversy involved a recurring question of law and the impugned departmental circular could affect independent decision-making. In construing the sales tax notifications for &quot;metals and alloys&quot;, rolled products and extrusions made from ingots or billets were treated as distinct commercial commodities and therefore outside that description, while aluminium alloy ingots, wire bars and billets remained covered. The position of properzi redraw rods could not be decided on the existing record and was sent for further factual inquiry. Tax collected at a higher rate from purchasers did not affect the assessee&#039;s legal entitlement to relief.</description>
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      <pubDate>Wed, 17 Nov 1976 00:00:00 +0530</pubDate>
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