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    <title>2018 (7) TMI 971 - MADRAS HIGH COURT</title>
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    <description>Where an effective statutory appellate remedy exists in tax matters, the High Court should ordinarily decline writ interference and require the assessee to pursue the appeal route. The court noted that disputes over the taxability of dyes and chemicals in a works contract, including computation of taxable turnover and levy of penalty, were matters better examined by the appellate authority on the available record. As the challenge was directed against assessment orders and statutory appeals remained available, the writ appeals were not entertained on merits and the assessee was relegated to the statutory forum, with limitation protection directed by the writ court.</description>
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      <title>2018 (7) TMI 971 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=363663</link>
      <description>Where an effective statutory appellate remedy exists in tax matters, the High Court should ordinarily decline writ interference and require the assessee to pursue the appeal route. The court noted that disputes over the taxability of dyes and chemicals in a works contract, including computation of taxable turnover and levy of penalty, were matters better examined by the appellate authority on the available record. As the challenge was directed against assessment orders and statutory appeals remained available, the writ appeals were not entertained on merits and the assessee was relegated to the statutory forum, with limitation protection directed by the writ court.</description>
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      <pubDate>Wed, 20 Jun 2018 00:00:00 +0530</pubDate>
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