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    <title>2017 (9) TMI 1047 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction is not ordinarily exercised where an assessment dispute turns on disputed facts and an effective statutory appellate remedy is available. The challenge to taxability of the sale of a Wind Mill division required examination of the slump sale agreement, the nature of transfer as a going concern, and the claimed exemption under the Tamil Nadu Value Added Tax Act, 2006 and the Income-tax Act, 1961. Because the controversy was not confined to a pure question of law and depended on factual adjudication, the writ court was justified in declining interference and directing the assessee to pursue the statutory remedy.</description>
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      <description>Writ jurisdiction is not ordinarily exercised where an assessment dispute turns on disputed facts and an effective statutory appellate remedy is available. The challenge to taxability of the sale of a Wind Mill division required examination of the slump sale agreement, the nature of transfer as a going concern, and the claimed exemption under the Tamil Nadu Value Added Tax Act, 2006 and the Income-tax Act, 1961. Because the controversy was not confined to a pure question of law and depended on factual adjudication, the writ court was justified in declining interference and directing the assessee to pursue the statutory remedy.</description>
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