https://www.taxtmi.com/caselaws?id=156012 Writ jurisdiction should not ordinarily be invoked against sales tax assessments when an adequate and efficacious statutory appellate remedy remains available. Assessment disputes under section 5-E of the Andhra Pradesh General Sales Tax Act involved contractual arrangements and factual material, creating mixed questions of law and fact suitable for the statutory appellate process, including appeal to the Sales Tax Appellate Tribunal. Pendency of writ petitions did not justify bypassing that independent appellate forum. In the absence of exceptional circumstances, the writ challenges were not maintainable and the assessment challenge was rejected in writ jurisdiction. en-us Wed, 11 Apr 1990 00:00:00 +0530 Wed, 11 Sep 2013 18:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156012 Writ jurisdiction should not ordinarily be invoked against sales tax assessments when an adequate and efficacious statutory appellate remedy remains available. Assessment disputes under section 5-E of the Andhra Pradesh General Sales Tax Act involved contractual arrangements and factual material, creating mixed questions of law and fact suitable for the statutory appellate process, including appeal to the Sales Tax Appellate Tribunal. Pendency of writ petitions did not justify bypassing that independent appellate forum. In the absence of exceptional circumstances, the writ challenges were not maintainable and the assessment challenge was rejected in writ jurisdiction. Case-Laws VAT and Sales Tax Wed, 11 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156012