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    <title>1982 (10) TMI 197 - ALLAHABAD HIGH COURT</title>
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    <description>A writ challenge to a sales tax assessment was not entertained because an effective statutory appeal was available, and Article 226 is ordinarily not invoked at the initial stage where an alternative remedy exists. Recovery of the assessed tax was held unsustainable because lawful service of the demand notice was not established; despatch and attempted service were insufficient without proof of actual service. The assessment order was left undisturbed, while the recovery steps were quashed for procedural defect.</description>
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    <pubDate>Mon, 04 Oct 1982 00:00:00 +0530</pubDate>
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      <title>1982 (10) TMI 197 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153525</link>
      <description>A writ challenge to a sales tax assessment was not entertained because an effective statutory appeal was available, and Article 226 is ordinarily not invoked at the initial stage where an alternative remedy exists. Recovery of the assessed tax was held unsustainable because lawful service of the demand notice was not established; despatch and attempted service were insufficient without proof of actual service. The assessment order was left undisturbed, while the recovery steps were quashed for procedural defect.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 04 Oct 1982 00:00:00 +0530</pubDate>
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