https://www.taxtmi.com/caselaws?id=161916 A writ petition under Article 226 may lie against a show cause notice where, even on the facts stated in the notice, the authority lacks jurisdiction to initiate revision; the existence of an alternative remedy does not bar intervention in such a case. Goods purchased at concessional rate against form IV and used in an integrated manufacturing process, including the making of intermediate products, were held not to attract differential tax merely because those intermediates were later branch transferred outside the State. On the assumed facts, the revision notice was without jurisdiction and was quashed. en-us Fri, 07 Jan 2005 00:00:00 +0530 Tue, 11 Feb 2014 12:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161916 A writ petition under Article 226 may lie against a show cause notice where, even on the facts stated in the notice, the authority lacks jurisdiction to initiate revision; the existence of an alternative remedy does not bar intervention in such a case. Goods purchased at concessional rate against form IV and used in an integrated manufacturing process, including the making of intermediate products, were held not to attract differential tax merely because those intermediates were later branch transferred outside the State. On the assumed facts, the revision notice was without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161916