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    <title>2005 (11) TMI 453 - KARNATAKA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=162772</link>
    <description>Writ jurisdiction was declined where coffee curing industries challenged an endorsement denying purchase-tax exemption, because the petitioners&#039; entitlement under the industrial policy and the notification issued under the Karnataka Sales Tax Act was already the subject of pending statutory appeals. The impugned endorsement was treated as an administrative opinion or communication, not a determinative order justifying certiorari. The Court held that the proper forum for deciding the scope of the exemption notification and the assessee&#039;s entitlement was the appellate hierarchy, and it was inappropriate to examine the merits while the statutory remedy remained available. The writ petitions were therefore not entertained.</description>
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    <pubDate>Fri, 25 Nov 2005 00:00:00 +0530</pubDate>
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      <title>2005 (11) TMI 453 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=162772</link>
      <description>Writ jurisdiction was declined where coffee curing industries challenged an endorsement denying purchase-tax exemption, because the petitioners&#039; entitlement under the industrial policy and the notification issued under the Karnataka Sales Tax Act was already the subject of pending statutory appeals. The impugned endorsement was treated as an administrative opinion or communication, not a determinative order justifying certiorari. The Court held that the proper forum for deciding the scope of the exemption notification and the assessee&#039;s entitlement was the appellate hierarchy, and it was inappropriate to examine the merits while the statutory remedy remained available. The writ petitions were therefore not entertained.</description>
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      <pubDate>Fri, 25 Nov 2005 00:00:00 +0530</pubDate>
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