https://www.taxtmi.com/caselaws?id=158976 Writ interference under Article 226 was held unwarranted against assessment and appellate orders under the Tripura Sales Tax Act where the statutory appeal under section 20(1) was available and had been invoked. The assessment under section 9(4) was not shown to be without jurisdiction, and questions on the correctness of the assessment, adequacy of materials, and limitation were treated as matters for the appellate authority, not for writ review. The Court also noted that writ jurisdiction is supervisory, not appellate, and the assessee appeared to be avoiding the statutory pre-deposit requirement. The challenge to the assessment and consequential orders therefore failed. en-us Fri, 09 Aug 1996 00:00:00 +0530 Mon, 11 Nov 2013 18:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158976 Writ interference under Article 226 was held unwarranted against assessment and appellate orders under the Tripura Sales Tax Act where the statutory appeal under section 20(1) was available and had been invoked. The assessment under section 9(4) was not shown to be without jurisdiction, and questions on the correctness of the assessment, adequacy of materials, and limitation were treated as matters for the appellate authority, not for writ review. The Court also noted that writ jurisdiction is supervisory, not appellate, and the assessee appeared to be avoiding the statutory pre-deposit requirement. The challenge to the assessment and consequential orders therefore failed. Case-Laws VAT and Sales Tax Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158976