https://www.taxtmi.com/caselaws?id=200644 Statutory appellate remedy takes precedence where a luxury-tax demand involves disputed facts on whether tax was collected. The successor State may recover tax arrears after State reorganisation under the reorganisation statute and may be substituted in pending proceedings. Limitation cannot be assessed without considering the Supreme Court's liberty to proceed. Because the taxing provision covers collection of tax and an effective appeal is available, writ jurisdiction should ordinarily not determine the factual controversy. The petitioner was directed to pursue the statutory appeal, with interim protection preserving the ability to do so and all contentions. en-us Tue, 18 Apr 2017 00:00:00 +0530 Tue, 10 Apr 2018 08:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200644 Statutory appellate remedy takes precedence where a luxury-tax demand involves disputed facts on whether tax was collected. The successor State may recover tax arrears after State reorganisation under the reorganisation statute and may be substituted in pending proceedings. Limitation cannot be assessed without considering the Supreme Court's liberty to proceed. Because the taxing provision covers collection of tax and an effective appeal is available, writ jurisdiction should ordinarily not determine the factual controversy. The petitioner was directed to pursue the statutory appeal, with interim protection preserving the ability to do so and all contentions. Case-Laws VAT and Sales Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200644