https://www.taxtmi.com/caselaws?id=155911 Tarpaulins, canvas cloth and waterproof cloth were claimed to fall within "cotton fabrics" under the sales tax schedule and to be exempt from tax, but the classification was treated as a mixed question of fact and law requiring first determination by the statutory authorities under the Act. Article 226 was held not to be a substitute for the regular statutory machinery, and judicial interference was described as appropriate only as a last resort where there is an apparent error on the face of the record or lack of jurisdiction. No such ground was found, so the writ petition was not maintainable. en-us Mon, 04 Apr 1988 00:00:00 +0530 Tue, 10 Sep 2013 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155911 Tarpaulins, canvas cloth and waterproof cloth were claimed to fall within "cotton fabrics" under the sales tax schedule and to be exempt from tax, but the classification was treated as a mixed question of fact and law requiring first determination by the statutory authorities under the Act. Article 226 was held not to be a substitute for the regular statutory machinery, and judicial interference was described as appropriate only as a last resort where there is an apparent error on the face of the record or lack of jurisdiction. No such ground was found, so the writ petition was not maintainable. Case-Laws VAT and Sales Tax Mon, 04 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155911