https://www.taxtmi.com/caselaws?id=154421 Writ jurisdiction was treated as maintainable despite an alternative reference remedy because the dispute turned on concrete facts and the statutory remedy was not an adequate bar in the circumstances. On rule 7(3) of the Delhi Sales Tax Rules, 1975, the decisive question was whether the fire caused loss at the dealer's actual place of business and whether the application was within 30 days. The Court relied on the police statement, fire brigade communication, and amended registration record to accept that the business had shifted and the loss occurred at the new premises, so the exemption for lost ST-1 declarations was available. en-us Fri, 16 Aug 1985 00:00:00 +0530 Mon, 19 Aug 2013 18:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154421 Writ jurisdiction was treated as maintainable despite an alternative reference remedy because the dispute turned on concrete facts and the statutory remedy was not an adequate bar in the circumstances. On rule 7(3) of the Delhi Sales Tax Rules, 1975, the decisive question was whether the fire caused loss at the dealer's actual place of business and whether the application was within 30 days. The Court relied on the police statement, fire brigade communication, and amended registration record to accept that the business had shifted and the loss occurred at the new premises, so the exemption for lost ST-1 declarations was available. Case-Laws VAT and Sales Tax Fri, 16 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154421