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    <title>2019 (4) TMI 1456 - KERALA HIGH COURT</title>
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    <description>Disputes over classification of goods and the applicable tax rate under the Kerala Value Added Tax regime were treated as matters for the statutory assessment framework, where appeal and revision remedies were available against assessment and penalty orders. In the absence of any exceptional circumstance warranting writ interference, the proper course was to pursue the statutory appellate or revisional forum, including consideration of stay applications by the appellate authority. The writ appeal and writ petitions were therefore not entertained on merits, and the parties were directed to exhaust the available statutory remedies.</description>
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      <description>Disputes over classification of goods and the applicable tax rate under the Kerala Value Added Tax regime were treated as matters for the statutory assessment framework, where appeal and revision remedies were available against assessment and penalty orders. In the absence of any exceptional circumstance warranting writ interference, the proper course was to pursue the statutory appellate or revisional forum, including consideration of stay applications by the appellate authority. The writ appeal and writ petitions were therefore not entertained on merits, and the parties were directed to exhaust the available statutory remedies.</description>
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