https://www.taxtmi.com/caselaws?id=163174 Availability of a statutory revisional remedy did not bar recourse to Article 226 where the dispute raised a pure question of law and the legality of the authority's action. Section 30 of the Orissa Value Added Tax Act, 2004 was confined to registration-related action and could not be used to assume assessment jurisdiction or raise a tax demand; such demand had to be made within the assessment framework. Furnace oil used as an essential consumable in manufacturing polyester staple fibre qualified as an input, even though it did not enter the final product's composition, so input tax credit was allowable. en-us Thu, 15 May 2008 00:00:00 +0530 Mon, 08 Dec 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163174 Availability of a statutory revisional remedy did not bar recourse to Article 226 where the dispute raised a pure question of law and the legality of the authority's action. Section 30 of the Orissa Value Added Tax Act, 2004 was confined to registration-related action and could not be used to assume assessment jurisdiction or raise a tax demand; such demand had to be made within the assessment framework. Furnace oil used as an essential consumable in manufacturing polyester staple fibre qualified as an input, even though it did not enter the final product's composition, so input tax credit was allowable. Case-Laws VAT and Sales Tax Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163174