https://www.taxtmi.com/caselaws?id=156513 Writ jurisdiction is not the proper forum to decide reassessment challenges that turn on seriously disputed facts, especially where an efficacious statutory appeal is available. The article explains that the core controversy was whether timber sales were completed as local sales at the business premises or constituted inter-State sales under section 3(a) of the Central Sales Tax Act, 1956. Because the record contained conflicting materials, including check-gate entries and competing factual versions on delivery and movement of goods, final determination required evidence appreciation and document interpretation. The petitions were therefore not maintainable for resolving the factual dispute, and the assessee had to pursue the appellate remedy. en-us Thu, 10 Aug 1989 00:00:00 +0530 Fri, 20 Sep 2013 18:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156513 Writ jurisdiction is not the proper forum to decide reassessment challenges that turn on seriously disputed facts, especially where an efficacious statutory appeal is available. The article explains that the core controversy was whether timber sales were completed as local sales at the business premises or constituted inter-State sales under section 3(a) of the Central Sales Tax Act, 1956. Because the record contained conflicting materials, including check-gate entries and competing factual versions on delivery and movement of goods, final determination required evidence appreciation and document interpretation. The petitions were therefore not maintainable for resolving the factual dispute, and the assessee had to pursue the appellate remedy. Case-Laws VAT and Sales Tax Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156513