https://www.taxtmi.com/caselaws?id=155227 A sales-tax definition that merely reproduces the constitutional concept in article 366(29A)(d) falls within the State Legislature's competence under Entry 54 of List II, so the challenge to sub-clause (iv) of section 2(g) of the Orissa Sales Tax Act failed. The Court also declined writ interference with the assessment and demand notices because the objections involved disputed questions of law, fact, and mixed questions better decided by the statutory authorities. The assessee was therefore relegated to the appellate remedy, which was treated as adequate and comprehensive. en-us Wed, 03 Aug 1988 00:00:00 +0530 Mon, 02 Sep 2013 14:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155227 A sales-tax definition that merely reproduces the constitutional concept in article 366(29A)(d) falls within the State Legislature's competence under Entry 54 of List II, so the challenge to sub-clause (iv) of section 2(g) of the Orissa Sales Tax Act failed. The Court also declined writ interference with the assessment and demand notices because the objections involved disputed questions of law, fact, and mixed questions better decided by the statutory authorities. The assessee was therefore relegated to the appellate remedy, which was treated as adequate and comprehensive. Case-Laws VAT and Sales Tax Wed, 03 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155227