https://www.taxtmi.com/caselaws?id=160741 Where a tax classification dispute depends on whether a product falls under one of competing notifications, the statutory quasi-judicial hierarchy should be allowed to examine the matter first. The controversy over Horlicks rate classification also involved a factual inquiry under the relevant notification proviso, including the percentage of powdered or condensed milk in the product. In these circumstances, an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, in the nature of articles 226 and 227, was not maintainable until the revisional remedy before the West Bengal Commercial Taxes Appellate and Revisional Board had been exhausted. The application was therefore not entertained. en-us Tue, 18 Aug 1998 00:00:00 +0530 Mon, 23 Dec 2013 18:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160741 Where a tax classification dispute depends on whether a product falls under one of competing notifications, the statutory quasi-judicial hierarchy should be allowed to examine the matter first. The controversy over Horlicks rate classification also involved a factual inquiry under the relevant notification proviso, including the percentage of powdered or condensed milk in the product. In these circumstances, an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, in the nature of articles 226 and 227, was not maintainable until the revisional remedy before the West Bengal Commercial Taxes Appellate and Revisional Board had been exhausted. The application was therefore not entertained. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160741