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    <title>2008 (4) TMI 677 - MADRAS HIGH COURT</title>
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    <description>Where an effective statutory appeal is available against a sales tax assessment, writ jurisdiction will ordinarily not be used to examine the assessment on merits. The court held that the assessee&#039;s challenge to the correctness and legality of the assessment should be pursued before the appellate authority under the Tamil Nadu General Sales Tax Act, and that the requirement to deposit part of the disputed tax for filing an appeal did not by itself make the remedy inefficacious. The writ appeal was therefore not entertained on merits, and the order relegating the party to the statutory appeal was upheld.</description>
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    <pubDate>Thu, 17 Apr 2008 00:00:00 +0530</pubDate>
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      <title>2008 (4) TMI 677 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163067</link>
      <description>Where an effective statutory appeal is available against a sales tax assessment, writ jurisdiction will ordinarily not be used to examine the assessment on merits. The court held that the assessee&#039;s challenge to the correctness and legality of the assessment should be pursued before the appellate authority under the Tamil Nadu General Sales Tax Act, and that the requirement to deposit part of the disputed tax for filing an appeal did not by itself make the remedy inefficacious. The writ appeal was therefore not entertained on merits, and the order relegating the party to the statutory appeal was upheld.</description>
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      <pubDate>Thu, 17 Apr 2008 00:00:00 +0530</pubDate>
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