https://www.taxtmi.com/caselaws?id=156777 A fiscal statute providing a complete hierarchy of appeal, revision and reference cannot ordinarily be bypassed by invoking writ jurisdiction to reopen factual findings; the proper course is to pursue the statutory machinery, and the High Court should not act as an appellate forum on facts. The Explanation to section 2(12) of the Assam Sales Tax Act, 1947, which treated a sale as occurring in Assam when the goods were within the Province at the time of contract, was held to be a valid legislative device for fixing the situs of sale and not beyond provincial competence. The assessments remained undisturbed. en-us Tue, 04 Feb 1964 00:00:00 +0530 Tue, 22 Nov 2022 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156777 A fiscal statute providing a complete hierarchy of appeal, revision and reference cannot ordinarily be bypassed by invoking writ jurisdiction to reopen factual findings; the proper course is to pursue the statutory machinery, and the High Court should not act as an appellate forum on facts. The Explanation to section 2(12) of the Assam Sales Tax Act, 1947, which treated a sale as occurring in Assam when the goods were within the Province at the time of contract, was held to be a valid legislative device for fixing the situs of sale and not beyond provincial competence. The assessments remained undisturbed. Case-Laws Indian Laws Tue, 04 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156777