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    <title>2003 (1) TMI 677 - RAJASTHAN HIGH COURT</title>
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    <description>Availability of an alternative statutory appeal is not an absolute bar to writ relief where the appellate remedy is conditioned by a deposit requirement that may make it practically illusory; dismissal on that ground alone is not warranted without considering the statutory scheme and surrounding facts. The use of explosives in blasting work, when the goods are consumed and exhausted in execution of the contract, does not constitute a taxable sale under the Rajasthan Sales Tax Act, 1994. Even alleged misuse of form C does not convert a non-sale transaction into a sale for levy purposes, and the assessment order was quashed.</description>
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    <pubDate>Tue, 21 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 677 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161659</link>
      <description>Availability of an alternative statutory appeal is not an absolute bar to writ relief where the appellate remedy is conditioned by a deposit requirement that may make it practically illusory; dismissal on that ground alone is not warranted without considering the statutory scheme and surrounding facts. The use of explosives in blasting work, when the goods are consumed and exhausted in execution of the contract, does not constitute a taxable sale under the Rajasthan Sales Tax Act, 1994. Even alleged misuse of form C does not convert a non-sale transaction into a sale for levy purposes, and the assessment order was quashed.</description>
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      <pubDate>Tue, 21 Jan 2003 00:00:00 +0530</pubDate>
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