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    <title>2017 (1) TMI 746 - BOMBAY HIGH COURT</title>
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    <description>Writ jurisdiction can be invoked against an assessment order where the challenge turns on a basic legal error or excess of jurisdiction, and the existence of alternate statutory remedies does not bar interference as an absolute rule. On the sales tax issue, a sale is inter-State when the contract occasions movement of goods from one State to another, and tax is leviable in the State from which that movement commences. The Court treated the movement of goods under the supply contract as decisive and held that their semi-finished condition or further processing in another State did not alter the inter-State character of the transaction.</description>
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