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    <title>1997 (8) TMI 500 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Revisional power under the sales tax law was treated as wide enough to examine the legality and propriety of an assessment, including factual classification of the commodity; the finding that washed cotton seed oil was not proved to be edible oil was not reopened in writ jurisdiction. Interest on the additional tax demand was sustained because the higher liability was tax lawfully found payable under the statutory scheme. The writ petitions were also found not maintainable where the statute provided appeal and reference remedies, making Article 226 relief inappropriate against assessments and related notices.</description>
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      <description>Revisional power under the sales tax law was treated as wide enough to examine the legality and propriety of an assessment, including factual classification of the commodity; the finding that washed cotton seed oil was not proved to be edible oil was not reopened in writ jurisdiction. Interest on the additional tax demand was sustained because the higher liability was tax lawfully found payable under the statutory scheme. The writ petitions were also found not maintainable where the statute provided appeal and reference remedies, making Article 226 relief inappropriate against assessments and related notices.</description>
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