https://www.taxtmi.com/caselaws?id=161394 A competent taxing authority's assessment under a valid statute is not vulnerable to Article 32 challenge merely because the Act or an exemption notification was misconstrued; where the authority acts within jurisdiction, the remedy lies in the statutory appellate or revisional process. On the sales-tax exemption issue, the notification governing handmade bidis operated only if the specified additional excise duty had been paid and proof furnished to the assessing authority, and the condition was not satisfied on the disputed turnover. The exemption therefore did not apply, and the assessment stood. en-us Tue, 10 Apr 1962 00:00:00 +0530 Sat, 16 May 2020 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161394 A competent taxing authority's assessment under a valid statute is not vulnerable to Article 32 challenge merely because the Act or an exemption notification was misconstrued; where the authority acts within jurisdiction, the remedy lies in the statutory appellate or revisional process. On the sales-tax exemption issue, the notification governing handmade bidis operated only if the specified additional excise duty had been paid and proof furnished to the assessing authority, and the condition was not satisfied on the disputed turnover. The exemption therefore did not apply, and the assessment stood. Case-Laws Indian Laws Tue, 10 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161394