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    <title>1982 (3) TMI 233 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A dealer&#039;s liability to tax was treated as arising on disputed facts where no counter-affidavit was filed to rebut the revenue&#039;s assertion. Tax on purchase of iron scrap exported outside Haryana was regarded as lawful under section 4-B, which was read with the position that the exporting dealer&#039;s taxable quantum under section 4(5)(a) was nil, making the purchase transaction exigible in the manner contemplated by the Act. The writ petition was also treated as unsuitable because the statutory appellate remedy had not been exhausted, reflecting the rule that writ jurisdiction is ordinarily not used to bypass an effective alternative remedy in tax matters.</description>
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    <pubDate>Wed, 24 Mar 1982 00:00:00 +0530</pubDate>
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      <title>1982 (3) TMI 233 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153623</link>
      <description>A dealer&#039;s liability to tax was treated as arising on disputed facts where no counter-affidavit was filed to rebut the revenue&#039;s assertion. Tax on purchase of iron scrap exported outside Haryana was regarded as lawful under section 4-B, which was read with the position that the exporting dealer&#039;s taxable quantum under section 4(5)(a) was nil, making the purchase transaction exigible in the manner contemplated by the Act. The writ petition was also treated as unsuitable because the statutory appellate remedy had not been exhausted, reflecting the rule that writ jurisdiction is ordinarily not used to bypass an effective alternative remedy in tax matters.</description>
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      <pubDate>Wed, 24 Mar 1982 00:00:00 +0530</pubDate>
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