https://www.taxtmi.com/caselaws?id=160338 Sales tax exemption under a notification issued under section 8-A of the Karnataka Sales Tax Act depended on satisfaction of prescribed conditions, including certification by the competent industrial authority and qualification of the relevant investments as "fixed assets." The assessing authority had jurisdiction to determine tax liability and examine whether those conditions were met; an erroneous disallowance within that authority is an error on merits, not a jurisdictional defect. In revenue matters, where a statutory appellate remedy exists, writ interference is generally unavailable unless the order is wholly without jurisdiction, natural justice is violated, or the statute is challenged as ultra vires. The assessment orders were therefore not open to writ review, and the statutory appeal had to be pursued. en-us Mon, 30 Jun 1997 00:00:00 +0530 Mon, 16 Dec 2013 14:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160338 Sales tax exemption under a notification issued under section 8-A of the Karnataka Sales Tax Act depended on satisfaction of prescribed conditions, including certification by the competent industrial authority and qualification of the relevant investments as "fixed assets." The assessing authority had jurisdiction to determine tax liability and examine whether those conditions were met; an erroneous disallowance within that authority is an error on merits, not a jurisdictional defect. In revenue matters, where a statutory appellate remedy exists, writ interference is generally unavailable unless the order is wholly without jurisdiction, natural justice is violated, or the statute is challenged as ultra vires. The assessment orders were therefore not open to writ review, and the statutory appeal had to be pursued. Case-Laws VAT and Sales Tax Mon, 30 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160338