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    <title>2016 (6) TMI 1248 - MADRAS HIGH COURT</title>
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    <description>Where a challenge to a revisional order under the Tamil Nadu Value Added Tax Act turns on disputed questions of fact, including the nature of an input tax credit reversal entry and the factual basis for rejection of the claim, writ jurisdiction should ordinarily not be invoked. In such circumstances, the statutory appeal mechanism is the appropriate remedy because it enables examination of the record and resolution of factual controversy. The petition was therefore not entertained, and the petitioner was directed to pursue the appellate remedy.</description>
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      <description>Where a challenge to a revisional order under the Tamil Nadu Value Added Tax Act turns on disputed questions of fact, including the nature of an input tax credit reversal entry and the factual basis for rejection of the claim, writ jurisdiction should ordinarily not be invoked. In such circumstances, the statutory appeal mechanism is the appropriate remedy because it enables examination of the record and resolution of factual controversy. The petition was therefore not entertained, and the petitioner was directed to pursue the appellate remedy.</description>
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      <pubDate>Tue, 28 Jun 2016 00:00:00 +0530</pubDate>
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