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    <title>1981 (12) TMI 156 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=153945</link>
    <description>The court dismissed the writ petitions challenging the classification of items for taxation under the Tamil Nadu General Sales Tax Act. It held that disputed questions of fact, such as determining whether the items were spare parts of a tank or tractor, should be addressed through statutory remedies rather than in writ jurisdiction. The court emphasized that detailed technical investigations into complex factual matters are better suited for statutory tribunals, declining to interfere unless there is a question of vires of a statute or an error of jurisdiction. The petitioner was allowed to pursue statutory remedies under the Act.</description>
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    <pubDate>Tue, 01 Dec 1981 00:00:00 +0530</pubDate>
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      <title>1981 (12) TMI 156 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153945</link>
      <description>The court dismissed the writ petitions challenging the classification of items for taxation under the Tamil Nadu General Sales Tax Act. It held that disputed questions of fact, such as determining whether the items were spare parts of a tank or tractor, should be addressed through statutory remedies rather than in writ jurisdiction. The court emphasized that detailed technical investigations into complex factual matters are better suited for statutory tribunals, declining to interfere unless there is a question of vires of a statute or an error of jurisdiction. The petitioner was allowed to pursue statutory remedies under the Act.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 01 Dec 1981 00:00:00 +0530</pubDate>
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