https://www.taxtmi.com/caselaws?id=155432 A writ petition seeking immediate refund of sales tax and entry tax could not be granted where the eligibility certificate for tax exemption contained express conditions whose applicability depended on disputed facts. The High Court held that such factual questions could not be finally examined in writ jurisdiction without adequate material. However, because the refund applications had remained pending for a long period, the authorities were required to take a final decision on them. The operative relief was limited to a mandamus directing the State authorities to decide the pending refund claims within the stipulated time, rather than ordering direct refund. en-us Wed, 18 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155432 A writ petition seeking immediate refund of sales tax and entry tax could not be granted where the eligibility certificate for tax exemption contained express conditions whose applicability depended on disputed facts. The High Court held that such factual questions could not be finally examined in writ jurisdiction without adequate material. However, because the refund applications had remained pending for a long period, the authorities were required to take a final decision on them. The operative relief was limited to a mandamus directing the State authorities to decide the pending refund claims within the stipulated time, rather than ordering direct refund. Case-Laws VAT and Sales Tax Wed, 18 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155432