https://www.taxtmi.com/caselaws?id=163123 Writ jurisdiction under Article 226 remains available where an assessment is challenged on jurisdictional grounds or on constitutional competence, despite an alternative statutory appeal remedy. A prior mistaken admission by a dealer does not create tax liability, because tax can arise only by authority of law and cannot be imposed by estoppel. Lease rental for transfer of the right to use goods was held not exigible under the Orissa Sales Tax Act where the transaction was an inter-State deemed sale connected with movement of the goods from Haryana to Orissa; a statutory deeming provision cannot override the constitutional limits in Articles 286 and 366(29A)(d). en-us Tue, 18 Mar 2008 00:00:00 +0530 Thu, 15 Dec 2022 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163123 Writ jurisdiction under Article 226 remains available where an assessment is challenged on jurisdictional grounds or on constitutional competence, despite an alternative statutory appeal remedy. A prior mistaken admission by a dealer does not create tax liability, because tax can arise only by authority of law and cannot be imposed by estoppel. Lease rental for transfer of the right to use goods was held not exigible under the Orissa Sales Tax Act where the transaction was an inter-State deemed sale connected with movement of the goods from Haryana to Orissa; a statutory deeming provision cannot override the constitutional limits in Articles 286 and 366(29A)(d). Case-Laws VAT and Sales Tax Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163123