https://www.taxtmi.com/caselaws?id=162370 Writ interference with a works contract assessment is unwarranted where the taxable turnover is determined from the assessee's accounts, statement of claim, and supporting work orders, and not by a mechanical application of Rule 13-A of the Bihar Sales Tax Rules, 1983. The record showed that labour and other charges were excluded on the basis of documents actually produced, leaving no gross or patent error in the assessment or revisional order. Adequate opportunity had already been afforded at the appellate and revisional stages, and the availability of an alternate statutory remedy further militated against remand for additional evidence. en-us Fri, 25 Apr 2003 00:00:00 +0530 Tue, 25 Feb 2014 16:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162370 Writ interference with a works contract assessment is unwarranted where the taxable turnover is determined from the assessee's accounts, statement of claim, and supporting work orders, and not by a mechanical application of Rule 13-A of the Bihar Sales Tax Rules, 1983. The record showed that labour and other charges were excluded on the basis of documents actually produced, leaving no gross or patent error in the assessment or revisional order. Adequate opportunity had already been afforded at the appellate and revisional stages, and the availability of an alternate statutory remedy further militated against remand for additional evidence. Case-Laws VAT and Sales Tax Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162370