https://www.taxtmi.com/caselaws?id=154404 Alternative statutory remedies are a relevant factor in Article 226 writ jurisdiction but do not bar interference where special circumstances and practical prejudice justify examination on merits. For registration under the Central Sales Tax framework, goods may qualify when required for manufacture or so integrally connected with ultimate production that their absence would make the process commercially inexpedient. Industry-specific conditions, including those of hotel operations, must inform that assessment. Refusal of registration requires recorded reasons and compliance with procedural fairness and natural justice; disputed qualifying items were directed to be included except those not pressed. en-us Tue, 04 Dec 1984 00:00:00 +0530 Mon, 19 Aug 2013 17:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154404 Alternative statutory remedies are a relevant factor in Article 226 writ jurisdiction but do not bar interference where special circumstances and practical prejudice justify examination on merits. For registration under the Central Sales Tax framework, goods may qualify when required for manufacture or so integrally connected with ultimate production that their absence would make the process commercially inexpedient. Industry-specific conditions, including those of hotel operations, must inform that assessment. Refusal of registration requires recorded reasons and compliance with procedural fairness and natural justice; disputed qualifying items were directed to be included except those not pressed. Case-Laws VAT and Sales Tax Tue, 04 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154404