https://www.taxtmi.com/caselaws?id=163877 Writ jurisdiction was held unsuitable for challenging an assessment where the central dispute turned on disputed facts about whether the dealer was carrying on a printing business or merely selling printed materials obtained through job-work. Section 3G of the Tamil Nadu General Sales Tax Act, 1959 grants compounded tax at three per cent only to a dealer carrying on printing business, and that entitlement required factual scrutiny already within the assessing authority's record. Because an effective statutory appeal was available under section 31, and there was no patent lack of jurisdiction or manifest illegality, Article 226 relief was not invoked to bypass the appellate remedy; the challenge to the assessment failed. en-us Wed, 27 Jun 2007 00:00:00 +0530 Sat, 12 Apr 2014 13:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163877 Writ jurisdiction was held unsuitable for challenging an assessment where the central dispute turned on disputed facts about whether the dealer was carrying on a printing business or merely selling printed materials obtained through job-work. Section 3G of the Tamil Nadu General Sales Tax Act, 1959 grants compounded tax at three per cent only to a dealer carrying on printing business, and that entitlement required factual scrutiny already within the assessing authority's record. Because an effective statutory appeal was available under section 31, and there was no patent lack of jurisdiction or manifest illegality, Article 226 relief was not invoked to bypass the appellate remedy; the challenge to the assessment failed. Case-Laws VAT and Sales Tax Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163877