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    <title>2019 (7) TMI 161 - KARNATAKA HIGH COURT</title>
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    <description>Where a reassessment revision under the Karnataka Value Added Tax Act raised mixed questions of fact and law concerning works execution, tax deduction, and credit entitlement, writ jurisdiction was held inappropriate because an efficacious statutory appellate remedy was available. The Court treated the availability of that alternative remedy as decisive for declining merits-based writ scrutiny, and the petition was dismissed with liberty to pursue the appellate route.</description>
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      <description>Where a reassessment revision under the Karnataka Value Added Tax Act raised mixed questions of fact and law concerning works execution, tax deduction, and credit entitlement, writ jurisdiction was held inappropriate because an efficacious statutory appellate remedy was available. The Court treated the availability of that alternative remedy as decisive for declining merits-based writ scrutiny, and the petition was dismissed with liberty to pursue the appellate route.</description>
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