https://www.taxtmi.com/caselaws?id=157380 Explanation 3B to section 2(xxi) and section 5(1)(iii) of the Kerala General Sales Tax Act was treated as merely reflecting the substance of article 366(29A)(d), so the statutory challenge and the challenge to the Forty-sixth Amendment were rejected as no longer open in light of earlier Supreme Court authority. Assessment-related objections were stated to be examinable by the statutory appellate authority under section 34, and writ jurisdiction should ordinarily not be used to test tax assessments on merits where an efficacious appeal is available. The assessee was therefore relegated to the appellate remedy, with liberty to pursue appeal and interim relief within time. en-us Thu, 24 Feb 1994 00:00:00 +0530 Fri, 04 Oct 2013 16:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157380 Explanation 3B to section 2(xxi) and section 5(1)(iii) of the Kerala General Sales Tax Act was treated as merely reflecting the substance of article 366(29A)(d), so the statutory challenge and the challenge to the Forty-sixth Amendment were rejected as no longer open in light of earlier Supreme Court authority. Assessment-related objections were stated to be examinable by the statutory appellate authority under section 34, and writ jurisdiction should ordinarily not be used to test tax assessments on merits where an efficacious appeal is available. The assessee was therefore relegated to the appellate remedy, with liberty to pursue appeal and interim relief within time. Case-Laws VAT and Sales Tax Thu, 24 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157380