https://www.taxtmi.com/caselaws?id=162630 Writ jurisdiction is ordinarily not exercised to test reassessment disputes where an effective statutory appeal is available, particularly when the controversy turns on whether auction sales are inter-State or intra-State and requires factual examination by the tax authorities. The document notes that such assessment questions should be pursued before the appellate forum rather than under Article 226. It also records that, because tax had already been paid under the Central Act on the same transactions, the amount remitted was to be adjusted for the purpose of maintaining the appeal and for consideration of interim relief, preventing duplication of tax payment. en-us Thu, 01 Mar 2007 00:00:00 +0530 Tue, 11 Mar 2014 18:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162630 Writ jurisdiction is ordinarily not exercised to test reassessment disputes where an effective statutory appeal is available, particularly when the controversy turns on whether auction sales are inter-State or intra-State and requires factual examination by the tax authorities. The document notes that such assessment questions should be pursued before the appellate forum rather than under Article 226. It also records that, because tax had already been paid under the Central Act on the same transactions, the amount remitted was to be adjusted for the purpose of maintaining the appeal and for consideration of interim relief, preventing duplication of tax payment. Case-Laws VAT and Sales Tax Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162630