https://www.taxtmi.com/caselaws?id=153114 Writ jurisdiction in tax matters may be invoked where statutory remedies are rendered ineffective by binding departmental directions, so the preliminary objection to maintainability failed. The court also held that a fiscal entry must be construed by the ordinary and commercial meaning of the expression used in that statute, not by definitions drawn from another enactment. Applying that approach, sulphur and saltpetre were not "ammunitions" under the Kerala General Sales Tax Act, even if they could be ingredients in explosives. The revisional notices and proposed reassessment were therefore without jurisdiction. en-us Wed, 16 Jul 1980 00:00:00 +0530 Wed, 17 Jul 2013 16:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153114 Writ jurisdiction in tax matters may be invoked where statutory remedies are rendered ineffective by binding departmental directions, so the preliminary objection to maintainability failed. The court also held that a fiscal entry must be construed by the ordinary and commercial meaning of the expression used in that statute, not by definitions drawn from another enactment. Applying that approach, sulphur and saltpetre were not "ammunitions" under the Kerala General Sales Tax Act, even if they could be ingredients in explosives. The revisional notices and proposed reassessment were therefore without jurisdiction. Case-Laws VAT and Sales Tax Wed, 16 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153114