https://www.taxtmi.com/caselaws?id=155534 Where a taxing statute provides a complete appellate and revisional mechanism, writ jurisdiction under article 226 should not ordinarily be used to bypass that machinery, particularly when the dispute turns on factual questions such as whether caustic soda was raw material or part of the manufacturing process. The Rajasthan High Court therefore held that the writ petitions were not maintainable in the first instance and that the alternative statutory remedies had to be pursued. It also upheld the definition of "raw material" in section 2(mm), holding that the inclusion of ingredients, fuel and lubricants used in manufacture was neither arbitrary nor violative of article 14. The special appeals failed and the writ dismissal was affirmed. en-us Fri, 04 Jul 1986 00:00:00 +0530 Thu, 05 Sep 2013 12:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155534 Where a taxing statute provides a complete appellate and revisional mechanism, writ jurisdiction under article 226 should not ordinarily be used to bypass that machinery, particularly when the dispute turns on factual questions such as whether caustic soda was raw material or part of the manufacturing process. The Rajasthan High Court therefore held that the writ petitions were not maintainable in the first instance and that the alternative statutory remedies had to be pursued. It also upheld the definition of "raw material" in section 2(mm), holding that the inclusion of ingredients, fuel and lubricants used in manufacture was neither arbitrary nor violative of article 14. The special appeals failed and the writ dismissal was affirmed. Case-Laws VAT and Sales Tax Fri, 04 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155534