https://www.taxtmi.com/caselaws?id=155864 Writ petitions were held maintainable despite an alternative statutory remedy because the impugned demand showed an apparent legal infirmity and the circumstances made relegation to appeal inappropriate. The assessment and penalty orders were set aside because the authority relied on broad assumptions rather than examining each sale transaction separately or properly enquiring into the situs of sale. The governing principle was that sales tax liability must be determined transaction by transaction on actual facts, including booking, payment, and delivery evidence. Penalty proceedings could not survive without a proper factual foundation. The matter was remanded for fresh determination on an individual transaction basis. en-us Fri, 14 Oct 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155864 Writ petitions were held maintainable despite an alternative statutory remedy because the impugned demand showed an apparent legal infirmity and the circumstances made relegation to appeal inappropriate. The assessment and penalty orders were set aside because the authority relied on broad assumptions rather than examining each sale transaction separately or properly enquiring into the situs of sale. The governing principle was that sales tax liability must be determined transaction by transaction on actual facts, including booking, payment, and delivery evidence. Penalty proceedings could not survive without a proper factual foundation. The matter was remanded for fresh determination on an individual transaction basis. Case-Laws VAT and Sales Tax Fri, 14 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155864