https://www.taxtmi.com/caselaws?id=166564 Writ jurisdiction may be declined where a reassessment challenge turns on mixed questions of fact and law concerning the taxability of charges linked to sale and delivery. The document notes that the dispute involved whether supply, handling, high lifting, transportation and loading charges formed part of sale consideration under VAT law or amounted to taxable service under the Finance Act, 1994. Because the character of freight collection, ownership and risk till delivery required factual examination, the proper course was to pursue the statutory appellate remedy. The challenge to reassessment was therefore left for determination before the appellate forum, with all contentions kept open. en-us Thu, 27 Jan 2011 00:00:00 +0530 Mon, 06 Oct 2014 11:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166564 Writ jurisdiction may be declined where a reassessment challenge turns on mixed questions of fact and law concerning the taxability of charges linked to sale and delivery. The document notes that the dispute involved whether supply, handling, high lifting, transportation and loading charges formed part of sale consideration under VAT law or amounted to taxable service under the Finance Act, 1994. Because the character of freight collection, ownership and risk till delivery required factual examination, the proper course was to pursue the statutory appellate remedy. The challenge to reassessment was therefore left for determination before the appellate forum, with all contentions kept open. Case-Laws VAT and Sales Tax Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166564