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    <title>2005 (2) TMI 815 - KARNATAKA HIGH COURT</title>
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    <description>Writ jurisdiction was declined in a sales tax assessment dispute because the assessee had an efficacious statutory appeal remedy under the Act. The Court held that the grievance depended on the factual application of the exemption notification and earlier policy statement to the assessment period, which was more appropriately examined by the appellate authority. It also found that a challenge to the validity or scope of the subsequent notification could not be pursued in writ proceedings at that stage when the statutory mechanism remained available. The assessee was therefore left to the appellate remedy, and the assessment challenge was not entertained.</description>
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    <pubDate>Fri, 18 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 815 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163422</link>
      <description>Writ jurisdiction was declined in a sales tax assessment dispute because the assessee had an efficacious statutory appeal remedy under the Act. The Court held that the grievance depended on the factual application of the exemption notification and earlier policy statement to the assessment period, which was more appropriately examined by the appellate authority. It also found that a challenge to the validity or scope of the subsequent notification could not be pursued in writ proceedings at that stage when the statutory mechanism remained available. The assessee was therefore left to the appellate remedy, and the assessment challenge was not entertained.</description>
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      <pubDate>Fri, 18 Feb 2005 00:00:00 +0530</pubDate>
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