https://www.taxtmi.com/caselaws?id=161489 An alternate statutory remedy does not oust writ jurisdiction where the assessment is alleged to be without authority and raises a jurisdictional issue; the High Court may intervene instead of relegating the taxpayer to another forum. The court also held that sales effected by endorsement of documents of title during transit remain subsequent inter-State sales under section 3(b) and section 6(2) of the Central Sales Tax Act, 1956. Mere book entries, invoices, challans, or presumed constructive delivery at a branch cannot convert such transit transactions into local sales. State tax under the Rajasthan Sales Tax Act, 1994 was therefore not sustainable and the impugned notices and assessment order were liable to be quashed. en-us Fri, 30 Aug 2002 00:00:00 +0530 Wed, 29 Jan 2014 18:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161489 An alternate statutory remedy does not oust writ jurisdiction where the assessment is alleged to be without authority and raises a jurisdictional issue; the High Court may intervene instead of relegating the taxpayer to another forum. The court also held that sales effected by endorsement of documents of title during transit remain subsequent inter-State sales under section 3(b) and section 6(2) of the Central Sales Tax Act, 1956. Mere book entries, invoices, challans, or presumed constructive delivery at a branch cannot convert such transit transactions into local sales. State tax under the Rajasthan Sales Tax Act, 1994 was therefore not sustainable and the impugned notices and assessment order were liable to be quashed. Case-Laws VAT and Sales Tax Fri, 30 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161489