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    <title>2015 (2) TMI 1119 - MADRAS HIGH COURT</title>
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    <description>Writ petitions challenging revisional and appellate orders under the Tamil Nadu Value Added Tax Act were held unsuitable for Article 226 intervention because the dispute depended on factual questions, including whether crusher machinery qualified as capital goods used in manufacture. The Court noted that the assessment and appellate authorities had already examined the dealer&#039;s claim, and that an efficacious statutory appeal lay to the Tribunal under Section 58. In the absence of any pleaded violation of natural justice or arbitrariness, the writ remedy was declined and the assessee was directed to pursue the statutory appellate route.</description>
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    <pubDate>Thu, 12 Feb 2015 00:00:00 +0530</pubDate>
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      <description>Writ petitions challenging revisional and appellate orders under the Tamil Nadu Value Added Tax Act were held unsuitable for Article 226 intervention because the dispute depended on factual questions, including whether crusher machinery qualified as capital goods used in manufacture. The Court noted that the assessment and appellate authorities had already examined the dealer&#039;s claim, and that an efficacious statutory appeal lay to the Tribunal under Section 58. In the absence of any pleaded violation of natural justice or arbitrariness, the writ remedy was declined and the assessee was directed to pursue the statutory appellate route.</description>
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      <pubDate>Thu, 12 Feb 2015 00:00:00 +0530</pubDate>
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