https://www.taxtmi.com/caselaws?id=234114 Alternative remedy did not bar the writ petitions because the earlier exemption litigation had substantially foreclosed the department's stand, making statutory appeal an empty formality. Chilli powder, coriander powder and turmeric powder were treated as the same goods as the original commodities for exemption purposes, since conversion into powder did not alter their essential character. The substitution of Entry 18 in the Fourth Schedule was held to operate from the commencement of the principal Act as a clarificatory amendment curing the omission. As the returns had been fully disclosed and accepted, the revision proceedings could not be sustained as escaped assessment and were set aside. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 16 Jul 2014 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234114 Alternative remedy did not bar the writ petitions because the earlier exemption litigation had substantially foreclosed the department's stand, making statutory appeal an empty formality. Chilli powder, coriander powder and turmeric powder were treated as the same goods as the original commodities for exemption purposes, since conversion into powder did not alter their essential character. The substitution of Entry 18 in the Fourth Schedule was held to operate from the commencement of the principal Act as a clarificatory amendment curing the omission. As the returns had been fully disclosed and accepted, the revision proceedings could not be sustained as escaped assessment and were set aside. Case-Laws VAT and Sales Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234114