https://www.taxtmi.com/caselaws?id=154034 The Karnataka HC noted that an alternative appellate remedy does not, by itself, bar writ jurisdiction under Article 226, particularly where a retrospective statutory amendment affects the legal position and could not be effectively addressed through the ordinary appellate route. It also stated that Explanation II to the Fourth Schedule of the Karnataka Sales Tax Act, 1957, as inserted retrospectively by the Karnataka Taxation and Certain Other Laws (Amendment) Act, 1982, exempted steel products manufactured from tax-paid raw materials from sales tax for the covered period. On that basis, the assessment view contrary to the amendment was set aside and the matter was remitted for fresh assessment. en-us Thu, 16 Sep 1982 00:00:00 +0530 Mon, 05 Aug 2013 16:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154034 The Karnataka HC noted that an alternative appellate remedy does not, by itself, bar writ jurisdiction under Article 226, particularly where a retrospective statutory amendment affects the legal position and could not be effectively addressed through the ordinary appellate route. It also stated that Explanation II to the Fourth Schedule of the Karnataka Sales Tax Act, 1957, as inserted retrospectively by the Karnataka Taxation and Certain Other Laws (Amendment) Act, 1982, exempted steel products manufactured from tax-paid raw materials from sales tax for the covered period. On that basis, the assessment view contrary to the amendment was set aside and the matter was remitted for fresh assessment. Case-Laws VAT and Sales Tax Thu, 16 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154034