https://www.taxtmi.com/caselaws?id=152348 The Orissa High Court commentary states that availability of a statutory appeal does not by itself bar writ jurisdiction where the assessee challenges the legality of tax demands on constitutional grounds. It further explains that an amount claimed under an escalation clause becomes part of sale price only when accepted by the buyer or finally determined by arbitration; mere delivery of goods or accounting treatment does not make it taxable. Declaration forms produced after year-end may still be accepted for concessional tax where the escalated turnover became taxable only on later acceptance, and assessments may be reframed accordingly. en-us Wed, 18 Apr 1979 00:00:00 +0530 Sat, 29 Jun 2013 17:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152348 The Orissa High Court commentary states that availability of a statutory appeal does not by itself bar writ jurisdiction where the assessee challenges the legality of tax demands on constitutional grounds. It further explains that an amount claimed under an escalation clause becomes part of sale price only when accepted by the buyer or finally determined by arbitration; mere delivery of goods or accounting treatment does not make it taxable. Declaration forms produced after year-end may still be accepted for concessional tax where the escalated turnover became taxable only on later acceptance, and assessments may be reframed accordingly. Case-Laws VAT and Sales Tax Wed, 18 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152348