https://www.taxtmi.com/caselaws?id=163382 Writ jurisdiction under Article 226 should ordinarily not be invoked where the governing tax statute provides adequate and efficacious remedies of appeal and revision. Questions concerning tax exemption, whether an activity constitutes manufacture, and compliance with relevant notifications involve factual or mixed questions appropriately addressed through the statutory appellate framework. The alternative-remedy rule does not apply where recognised exceptional circumstances exist, including patent lack of jurisdiction or breach of natural justice. In the absence of such circumstances, a writ petition challenging assessment orders is not maintainable and should be dismissed in favour of statutory remedies. en-us Wed, 11 Feb 2004 00:00:00 +0530 Tue, 01 Apr 2014 17:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163382 Writ jurisdiction under Article 226 should ordinarily not be invoked where the governing tax statute provides adequate and efficacious remedies of appeal and revision. Questions concerning tax exemption, whether an activity constitutes manufacture, and compliance with relevant notifications involve factual or mixed questions appropriately addressed through the statutory appellate framework. The alternative-remedy rule does not apply where recognised exceptional circumstances exist, including patent lack of jurisdiction or breach of natural justice. In the absence of such circumstances, a writ petition challenging assessment orders is not maintainable and should be dismissed in favour of statutory remedies. Case-Laws VAT and Sales Tax Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163382