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    <title>2006 (7) TMI 639 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging an assessment-based clarification was treated as not maintainable because an effective statutory appeal was available against the assessment order. The commentary states that the writ jurisdiction should ordinarily not be invoked where the assessee can pursue the prescribed appellate remedy, and that all objections, including the effect of the Commissioner&#039;s sales tax clarification, may be raised before the appellate authority. It further notes that the clarification was not binding on that authority, which could examine the factual and legal issues arising from the assessment through the statutory process.</description>
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    <pubDate>Wed, 19 Jul 2006 00:00:00 +0530</pubDate>
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      <title>2006 (7) TMI 639 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163668</link>
      <description>A writ petition challenging an assessment-based clarification was treated as not maintainable because an effective statutory appeal was available against the assessment order. The commentary states that the writ jurisdiction should ordinarily not be invoked where the assessee can pursue the prescribed appellate remedy, and that all objections, including the effect of the Commissioner&#039;s sales tax clarification, may be raised before the appellate authority. It further notes that the clarification was not binding on that authority, which could examine the factual and legal issues arising from the assessment through the statutory process.</description>
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      <pubDate>Wed, 19 Jul 2006 00:00:00 +0530</pubDate>
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