https://www.taxtmi.com/caselaws?id=342483 Entitlement to Form S or a No Liability Certificate under the Tamil Nadu VAT regime depended on proof that the petitioner was a party to the works contract and that the goods movement and tax position fell within the statutory exclusion. The record did not establish the relevant purchases, interstate movement, or supporting material for the claimed exemption, so the controversy remained fact-intensive and required examination by the revisional authority under Section 54. The HC declined to conduct a roving enquiry under Article 226 where disputed factual questions and an effective statutory remedy were available, and directed the petitioner to pursue the revisional remedy. en-us Thu, 20 Apr 2017 00:00:00 +0530 Fri, 23 Mar 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342483 Entitlement to Form S or a No Liability Certificate under the Tamil Nadu VAT regime depended on proof that the petitioner was a party to the works contract and that the goods movement and tax position fell within the statutory exclusion. The record did not establish the relevant purchases, interstate movement, or supporting material for the claimed exemption, so the controversy remained fact-intensive and required examination by the revisional authority under Section 54. The HC declined to conduct a roving enquiry under Article 226 where disputed factual questions and an effective statutory remedy were available, and directed the petitioner to pursue the revisional remedy. Case-Laws VAT and Sales Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342483