https://www.taxtmi.com/caselaws?id=250910 A writ petition challenging a sales tax levy was not barred by the alternate remedy rule where the dispute went to the taxing authority's competence and turned on undisputed facts and the construction of section 5(3) of the Central Sales Tax Act, 1956 and Article 286. The sale to the intermediate buyer was treated as a completed penultimate sale made after and for the purpose of complying with the export order, with a direct link to the actual export. It therefore fell within section 5(3) and was immune from local sales tax under the Bombay Sales Tax Act, 1959. en-us Mon, 04 Aug 2014 00:00:00 +0530 Thu, 28 Aug 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250910 A writ petition challenging a sales tax levy was not barred by the alternate remedy rule where the dispute went to the taxing authority's competence and turned on undisputed facts and the construction of section 5(3) of the Central Sales Tax Act, 1956 and Article 286. The sale to the intermediate buyer was treated as a completed penultimate sale made after and for the purpose of complying with the export order, with a direct link to the actual export. It therefore fell within section 5(3) and was immune from local sales tax under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250910