https://www.taxtmi.com/caselaws?id=160241 Writ jurisdiction was treated as maintainable despite an alternative statutory remedy where substantial questions of law arose, the remedy was not shown to be equally efficacious, and the levy was alleged to be without jurisdiction. Royalty under mining leases was not regarded as purchase price, so purchase tax could not be levied on that basis. Defects or non-filing of C forms were held not to defeat a separately granted total exemption unless the scheme made such filing a condition of exemption. The incentive scheme and exemption notifications were construed harmoniously and purposively, and eligibility recognised by the competent empowered committee could not be re-opened by a subordinate revenue authority. The exemption was treated as operative from commencement of commercial production. en-us Tue, 17 Aug 1999 00:00:00 +0530 Thu, 12 Dec 2013 17:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160241 Writ jurisdiction was treated as maintainable despite an alternative statutory remedy where substantial questions of law arose, the remedy was not shown to be equally efficacious, and the levy was alleged to be without jurisdiction. Royalty under mining leases was not regarded as purchase price, so purchase tax could not be levied on that basis. Defects or non-filing of C forms were held not to defeat a separately granted total exemption unless the scheme made such filing a condition of exemption. The incentive scheme and exemption notifications were construed harmoniously and purposively, and eligibility recognised by the competent empowered committee could not be re-opened by a subordinate revenue authority. The exemption was treated as operative from commencement of commercial production. Case-Laws VAT and Sales Tax Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160241