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    <title>2016 (12) TMI 631 - GUJARAT HIGH COURT</title>
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    <description>Pure questions of law on the taxability of passive infrastructure services, the effect of an earlier determination under Section 80 of the Gujarat Sales Tax Act, and the validity of a fresh show cause notice on the same issue justified writ jurisdiction. The Court held that the availability of an alternative remedy was not an absolute bar where the controversy turned on legal issues, and the petition was not to be rejected merely because it had reached the show cause stage. The preliminary objection was overruled, and the writ petition was entertained for merits hearing.</description>
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      <description>Pure questions of law on the taxability of passive infrastructure services, the effect of an earlier determination under Section 80 of the Gujarat Sales Tax Act, and the validity of a fresh show cause notice on the same issue justified writ jurisdiction. The Court held that the availability of an alternative remedy was not an absolute bar where the controversy turned on legal issues, and the petition was not to be rejected merely because it had reached the show cause stage. The preliminary objection was overruled, and the writ petition was entertained for merits hearing.</description>
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      <pubDate>Mon, 28 Nov 2016 00:00:00 +0530</pubDate>
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