https://www.taxtmi.com/caselaws?id=221802 A writ challenge to reassessment is ordinarily not entertained where the dispute turns on mixed and disputed facts, such as whether transactions are inter-State or intra-State sales, and the taxing statute provides an effective appellate remedy. The factual questions, including delivery, transport endorsements and receipt of goods, must be examined by the appellate fact-finding authority rather than in writ jurisdiction. The document also states that an assessee cannot replace a return-based exemption claim with a wholly different exemption claim in reassessment proceedings without filing a revised return or otherwise following the procedure prescribed by the taxing statute. The proper course is to raise such objections before the appellate authority. en-us Wed, 15 Feb 2012 00:00:00 +0530 Mon, 22 Sep 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221802 A writ challenge to reassessment is ordinarily not entertained where the dispute turns on mixed and disputed facts, such as whether transactions are inter-State or intra-State sales, and the taxing statute provides an effective appellate remedy. The factual questions, including delivery, transport endorsements and receipt of goods, must be examined by the appellate fact-finding authority rather than in writ jurisdiction. The document also states that an assessee cannot replace a return-based exemption claim with a wholly different exemption claim in reassessment proceedings without filing a revised return or otherwise following the procedure prescribed by the taxing statute. The proper course is to raise such objections before the appellate authority. Case-Laws VAT and Sales Tax Wed, 15 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221802