https://www.taxtmi.com/caselaws?id=163839 Alternative remedy is not an absolute bar to writ jurisdiction where an assessment is alleged to be without jurisdiction, arbitrary, or vitiated by breach of natural justice; a wrong assumption of jurisdictional fact can justify interference under Article 226. On the tax issue, second-sale exemption could not be denied where the assessee produced purchase and sale records and the selling dealers' assessment orders showed prior tax incidence on the declared goods. Unsupported assumptions could not sustain treatment of the assessee as the first seller. The assessment was therefore set aside and the matter remitted for fresh assessment after hearing. en-us Wed, 24 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163839 Alternative remedy is not an absolute bar to writ jurisdiction where an assessment is alleged to be without jurisdiction, arbitrary, or vitiated by breach of natural justice; a wrong assumption of jurisdictional fact can justify interference under Article 226. On the tax issue, second-sale exemption could not be denied where the assessee produced purchase and sale records and the selling dealers' assessment orders showed prior tax incidence on the declared goods. Unsupported assumptions could not sustain treatment of the assessee as the first seller. The assessment was therefore set aside and the matter remitted for fresh assessment after hearing. Case-Laws VAT and Sales Tax Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163839