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    <title>1989 (8) TMI 335 - ORISSA HIGH COURT</title>
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    <description>Writ jurisdiction is unsuitable for determining whether timber transactions were intra-State sales or sales in the course of inter-State trade where the answer depends on disputed evidence. Conflicting check-gate entries and assertions concerning the place of delivery, transfer of risk, and subsequent movement of goods required factual appreciation and interpretation of records. The statutory sales tax appellate mechanism provided an efficacious remedy for resolving that controversy. The reassessment challenges could not be maintained through writ petitions and had to be pursued before the appellate authority.</description>
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      <pubDate>Thu, 10 Aug 1989 00:00:00 +0530</pubDate>
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