https://www.taxtmi.com/caselaws?id=162848 Writ jurisdiction under Article 226 was declined because the Tripura Sales Tax Act, 1976 provided an adequate statutory remedy structure through appeal, revision and appeal to the Tribunal. In a challenge to a best judgment assessment and demand notice, the Court applied the settled rule that extraordinary jurisdiction is ordinarily not exercised where the dispute turns on factual reappraisal of turnover, accounts and assessment correctness. The matter was held fit for the statutory forums rather than direct writ interference, and the writ petition was dismissed, leaving the petitioner to pursue remedies under the Act. en-us Wed, 25 May 2005 00:00:00 +0530 Sat, 15 Mar 2014 14:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162848 Writ jurisdiction under Article 226 was declined because the Tripura Sales Tax Act, 1976 provided an adequate statutory remedy structure through appeal, revision and appeal to the Tribunal. In a challenge to a best judgment assessment and demand notice, the Court applied the settled rule that extraordinary jurisdiction is ordinarily not exercised where the dispute turns on factual reappraisal of turnover, accounts and assessment correctness. The matter was held fit for the statutory forums rather than direct writ interference, and the writ petition was dismissed, leaving the petitioner to pursue remedies under the Act. Case-Laws VAT and Sales Tax Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162848