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    <title>1997 (12) TMI 611 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Disputed questions on the taxability of abnus leaves transactions and the inclusion of collection charges in turnover were held unsuitable for determination under Article 226 because they required examination of the true nature of the transactions, contractual terms, operational modality, and relevant forest-law rules by the competent assessing and appellate authorities. The Court also noted that the petitioners had agreed to bear sales tax liability, which weakened any claim of immediate writ interference. Relief was limited to preserving the petitioners&#039; right to contest assessment, pursue statutory appeals, and seek refund if the competent authority or tribunal ultimately finds that no tax is payable.</description>
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    <pubDate>Wed, 31 Dec 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=159295</link>
      <description>Disputed questions on the taxability of abnus leaves transactions and the inclusion of collection charges in turnover were held unsuitable for determination under Article 226 because they required examination of the true nature of the transactions, contractual terms, operational modality, and relevant forest-law rules by the competent assessing and appellate authorities. The Court also noted that the petitioners had agreed to bear sales tax liability, which weakened any claim of immediate writ interference. Relief was limited to preserving the petitioners&#039; right to contest assessment, pursue statutory appeals, and seek refund if the competent authority or tribunal ultimately finds that no tax is payable.</description>
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      <pubDate>Wed, 31 Dec 1997 00:00:00 +0530</pubDate>
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