https://www.taxtmi.com/caselaws?id=45087 Writ jurisdiction should not be used to decide sales tax exemption claims where entitlement turns on intricate technical and factual questions and the material before the court is insufficient. The dispute concerned whether the disputed strapping qualified as a fabric made wholly or partly from rayon for exemption under the Kerala General Sales Tax Act, 1963, but the brochure only described uses and did not disclose the manufacturing process, inputs, or bonding agent content. The Supreme Court held that such matters are better assessed by the statutory sales tax authorities, and the writ petitions ought not to have been entertained. The judgment of the High Court was set aside, leaving the parties to pursue the statutory remedy. en-us Tue, 14 Nov 1995 00:00:00 +0530 Thu, 30 Jul 2015 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45087 Writ jurisdiction should not be used to decide sales tax exemption claims where entitlement turns on intricate technical and factual questions and the material before the court is insufficient. The dispute concerned whether the disputed strapping qualified as a fabric made wholly or partly from rayon for exemption under the Kerala General Sales Tax Act, 1963, but the brochure only described uses and did not disclose the manufacturing process, inputs, or bonding agent content. The Supreme Court held that such matters are better assessed by the statutory sales tax authorities, and the writ petitions ought not to have been entertained. The judgment of the High Court was set aside, leaving the parties to pursue the statutory remedy. Case-Laws VAT and Sales Tax Tue, 14 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45087