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    <title>1992 (9) TMI 315 - KERALA HIGH COURT</title>
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    <description>Where a sales tax classification dispute on concessional rate eligibility was already pending in statutory appeals, the High Court declined to exercise Article 226 jurisdiction because the matter involved factual determination better left to the appellate authority. The Court also refused to restrain recovery or anticipated reassessment, holding that any challenge to reopening was premature since no statutory notice had yet been issued. The writ petition was not entertained on merits, and the assessee was left to pursue the pending appellate remedies and any future proceedings lawfully initiated under the Act.</description>
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    <pubDate>Mon, 28 Sep 1992 00:00:00 +0530</pubDate>
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      <title>1992 (9) TMI 315 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=156987</link>
      <description>Where a sales tax classification dispute on concessional rate eligibility was already pending in statutory appeals, the High Court declined to exercise Article 226 jurisdiction because the matter involved factual determination better left to the appellate authority. The Court also refused to restrain recovery or anticipated reassessment, holding that any challenge to reopening was premature since no statutory notice had yet been issued. The writ petition was not entertained on merits, and the assessee was left to pursue the pending appellate remedies and any future proceedings lawfully initiated under the Act.</description>
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      <pubDate>Mon, 28 Sep 1992 00:00:00 +0530</pubDate>
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