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    <title>1998 (3) TMI 633 - ORISSA HIGH COURT</title>
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    <description>A writ petition challenging an assessment under the Orissa Sales Tax Act was not entertained because an effective statutory appeal was available and the dispute turned mainly on factual questions about works contract turnover and tax computation. Article 226 interference was treated as exceptional, limited to cases of lack or excess of jurisdiction or breach of natural justice. As no such exceptional ground was shown, the challenge was relegated to the appellate forum, with interim directions preserving the petitioner&#039;s remedy and status quo pending appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159065</link>
      <description>A writ petition challenging an assessment under the Orissa Sales Tax Act was not entertained because an effective statutory appeal was available and the dispute turned mainly on factual questions about works contract turnover and tax computation. Article 226 interference was treated as exceptional, limited to cases of lack or excess of jurisdiction or breach of natural justice. As no such exceptional ground was shown, the challenge was relegated to the appellate forum, with interim directions preserving the petitioner&#039;s remedy and status quo pending appeal.</description>
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