https://www.taxtmi.com/caselaws?id=158518 Where an adequate statutory appeal and revision are available under the Bihar Finance Act, writ jurisdiction under Article 226 should not be used to bypass those remedies. The dispute over whether the sales were inter-State or intra-State depended on contractual terms and surrounding facts, requiring factual inquiry and evidence that could not properly be undertaken in writ proceedings. The court therefore held that the writ petition was not maintainable and that the challenge to the assessment orders could not be entertained, leaving the petitioners to pursue the statutory appellate and revisional remedies. en-us Fri, 03 Nov 1995 00:00:00 +0530 Wed, 30 Oct 2013 13:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158518 Where an adequate statutory appeal and revision are available under the Bihar Finance Act, writ jurisdiction under Article 226 should not be used to bypass those remedies. The dispute over whether the sales were inter-State or intra-State depended on contractual terms and surrounding facts, requiring factual inquiry and evidence that could not properly be undertaken in writ proceedings. The court therefore held that the writ petition was not maintainable and that the challenge to the assessment orders could not be entertained, leaving the petitioners to pursue the statutory appellate and revisional remedies. Case-Laws VAT and Sales Tax Fri, 03 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158518