https://www.taxtmi.com/caselaws?id=164333 Where a revenue assessment turns on disputed facts about the nature of duty-free shop sales under section 5(2) of the Central Sales Tax Act, 1956, the writ court will ordinarily decline interference if an adequate statutory appeal is available. The Court held that questions concerning delivery, movement of goods, and completion of the transaction required fuller factual examination and were better suited to the appellate authority. The existence of a legal issue did not, by itself, justify bypassing the statutory remedy. The writ petition was not entertained and the petitioner was relegated to the appellate forum. en-us Wed, 11 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164333 Where a revenue assessment turns on disputed facts about the nature of duty-free shop sales under section 5(2) of the Central Sales Tax Act, 1956, the writ court will ordinarily decline interference if an adequate statutory appeal is available. The Court held that questions concerning delivery, movement of goods, and completion of the transaction required fuller factual examination and were better suited to the appellate authority. The existence of a legal issue did not, by itself, justify bypassing the statutory remedy. The writ petition was not entertained and the petitioner was relegated to the appellate forum. Case-Laws VAT and Sales Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164333