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    <title>1989 (8) TMI 320 - ORISSA HIGH COURT</title>
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    <description>A writ petition may be entertained despite an alternative statutory remedy where the dispute raises a pure question of law, the facts are undisputed, and writ intervention avoids duplication. Cement was treated in common parlance as including white cement, though the legislature may still classify different varieties and prescribe different tax treatment if the classification has a rational basis. Tax already paid under a bona fide mistake may be adjusted against a later demand to prevent unjust enrichment and double recovery, subject to proof of payment before the assessing officer.</description>
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      <description>A writ petition may be entertained despite an alternative statutory remedy where the dispute raises a pure question of law, the facts are undisputed, and writ intervention avoids duplication. Cement was treated in common parlance as including white cement, though the legislature may still classify different varieties and prescribe different tax treatment if the classification has a rational basis. Tax already paid under a bona fide mistake may be adjusted against a later demand to prevent unjust enrichment and double recovery, subject to proof of payment before the assessing officer.</description>
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