https://www.taxtmi.com/caselaws?id=154940 The proviso to the 18 July 1979 exemption notification, limiting relief to wheat purchased from the Food Corporation of India, was upheld; a subsequent policy permitting open-market purchases did not justify striking down the condition attached to the exemption. The writ petition was also held not maintainable because the petitioners had an efficacious statutory appeal against the provisional assessment orders under the U.P. Sales Tax regime. Article 226 could not be used to bypass the prescribed appellate remedy in a revenue matter, absent exceptional circumstances. The challenge to both the notification and the assessment orders therefore failed. en-us Fri, 19 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154940 The proviso to the 18 July 1979 exemption notification, limiting relief to wheat purchased from the Food Corporation of India, was upheld; a subsequent policy permitting open-market purchases did not justify striking down the condition attached to the exemption. The writ petition was also held not maintainable because the petitioners had an efficacious statutory appeal against the provisional assessment orders under the U.P. Sales Tax regime. Article 226 could not be used to bypass the prescribed appellate remedy in a revenue matter, absent exceptional circumstances. The challenge to both the notification and the assessment orders therefore failed. Case-Laws VAT and Sales Tax Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154940