https://www.taxtmi.com/caselaws?id=406295 Writ jurisdiction may be exercised despite an available statutory remedy where exceptional circumstances exist, including prolonged pendency under interim protection and an assessment founded on unverified presumptions. In a scrutiny assessment under the Tamil Nadu Value Added Tax law, discount was treated as part of sale consideration based on an assumption that sale prices were generally lower than purchase prices. The assessment required definite findings after examining the dealer's objections and supporting records. The assessment was set aside and remanded for fresh consideration, with an opportunity of hearing and verification of records. en-us Thu, 25 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406295 Writ jurisdiction may be exercised despite an available statutory remedy where exceptional circumstances exist, including prolonged pendency under interim protection and an assessment founded on unverified presumptions. In a scrutiny assessment under the Tamil Nadu Value Added Tax law, discount was treated as part of sale consideration based on an assumption that sale prices were generally lower than purchase prices. The assessment required definite findings after examining the dealer's objections and supporting records. The assessment was set aside and remanded for fresh consideration, with an opportunity of hearing and verification of records. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406295