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    <title>1998 (11) TMI 624 - PATNA HIGH COURT</title>
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    <description>Writ intervention was not barred merely because an appellate remedy existed, where the petitions had remained pending for an extended period under an interim order and relegation at that stage was considered inappropriate. Reassessment under the escaped assessment provisions was held within jurisdiction: a mistaken factual or legal conclusion did not make the order without jurisdiction, and recorded materials showing suppression of production and turnover supported a best judgment estimate of escaped turnover. Inter-State movement of goods attracted Central sales tax treatment. Interest was recoverable only when the demand was legally enforceable, so no interest could run during the period when recovery was stayed by the Court.</description>
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    <pubDate>Thu, 19 Nov 1998 00:00:00 +0530</pubDate>
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      <title>1998 (11) TMI 624 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159772</link>
      <description>Writ intervention was not barred merely because an appellate remedy existed, where the petitions had remained pending for an extended period under an interim order and relegation at that stage was considered inappropriate. Reassessment under the escaped assessment provisions was held within jurisdiction: a mistaken factual or legal conclusion did not make the order without jurisdiction, and recorded materials showing suppression of production and turnover supported a best judgment estimate of escaped turnover. Inter-State movement of goods attracted Central sales tax treatment. Interest was recoverable only when the demand was legally enforceable, so no interest could run during the period when recovery was stayed by the Court.</description>
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      <pubDate>Thu, 19 Nov 1998 00:00:00 +0530</pubDate>
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