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    <title>2021 (9) TMI 1226 - MADRAS HIGH COURT</title>
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    <description>Article 226 writ jurisdiction was declined where the tax challenge involved disputed questions of fact and evidence, and an effective statutory appeal lay before the specialised Sales Tax Appellate Tribunal. The Court held that the correctness of the appellate tax order should be examined in that forum rather than in writ proceedings. The petition was therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal with liberty to seek condonation of delay.</description>
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      <description>Article 226 writ jurisdiction was declined where the tax challenge involved disputed questions of fact and evidence, and an effective statutory appeal lay before the specialised Sales Tax Appellate Tribunal. The Court held that the correctness of the appellate tax order should be examined in that forum rather than in writ proceedings. The petition was therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal with liberty to seek condonation of delay.</description>
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