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    <title>1997 (7) TMI 618 - MADHYA PRADESH HIGH COURT</title>
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    <description>Reassessment under the M.P. General Sales Tax Act was not open to writ interference where the assessee had been heard, the authority considered the material, and the jurisdictional facts were found to exist. The dispute depended on contested factual questions, including whether sales or purchases occurred within the State and whether assessment had escaped, and such issues are ordinarily not examined in writ jurisdiction. The availability of statutory remedies by appeal and reference further weighed against intervention, and no patent lack of jurisdiction was shown. Writ relief was therefore not justified against the reassessment proceedings.</description>
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    <pubDate>Thu, 17 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 618 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159297</link>
      <description>Reassessment under the M.P. General Sales Tax Act was not open to writ interference where the assessee had been heard, the authority considered the material, and the jurisdictional facts were found to exist. The dispute depended on contested factual questions, including whether sales or purchases occurred within the State and whether assessment had escaped, and such issues are ordinarily not examined in writ jurisdiction. The availability of statutory remedies by appeal and reference further weighed against intervention, and no patent lack of jurisdiction was shown. Writ relief was therefore not justified against the reassessment proceedings.</description>
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      <pubDate>Thu, 17 Jul 1997 00:00:00 +0530</pubDate>
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