TaxTMI 
TaxTMI 
1982 (1) TMI 173
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....' which is exempted from payment of Central sales tax and as such wool top and aforesaid commodities are not taxable to Central sales tax? (2) That the exemption in respect of wool top issued by the State Govern. ment from payment of Rajasthan sales tax is a general exemption and as such no Central sales tax is leviable on the turnover of the petitioner relating to interState sale of wool top and the provisions of sub-section (2)(a) of section 8 of the Central Sales Tax Act has been relied upon in support of this contention?" The learned counsel appearing for the revenue submits that these objections can be taken by the petitioner before the appellate authority and that the writ petition should not be entertained at this stage as the app....
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....efore, difficult to find fault with the view of the High Court that there is no error apparent on the face of the record and that the taxing authorities should be left to Determine whether the 'tyre cord fabric' is more correctly capable of being described as a fabric or as merely cord pretending to pass off as a textile fabric. This is really a technical question. In any case, it is a question on which two views seem possible on apparent facts. And neither of the two views can be rejected outright as untenable. It requires careful consideration of the technical processes of manufacturing, of the composition of the 'tyre cord fabric', and an evaluation of opinions of experts on the subject, to be able to decide the question satisfactorily. ....
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.... the Constitution. All the aforesaid cases cited by Mr. Vyas are not applicable to the circumstance of the present case. In Venkateswaran's case AIR 1961 SC 1506, their Lordships pointed out that there may be two exceptions recognised, where the rule that the petitioner should exhaust alternative remedy before approaching the High Court under article 226 of the Constitution may not apply, namely, where there was complete lack of jurisdiction in the officer or authority to take the action impugned or where the order prejudicial to the writ petitioner has been passed in violation of the principles of natural justice and could, therefore, be treated as void. It has been observed that notwithstanding the existence of alternative remedy the H....
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....uthority has passed an order of assessment and an appeal has been preferred by the petitioner before the prescribed appellate authority. The appellate authority is thus seized of the matter, and all the questions raised herein can be raised and can be adjudicated upon by the appellate authority. But what Mr. Vyas urges is that a huge amount of tax will have to be paid before the appeals are disposed of and that the business of the petitioner may be completely ruined if he is forced to deposit the amount of tax which is to be realised from him. Mr. S.C. Bhandari, the learned counsel for the revenue, assures this Court that if an application for stay is moved by the petitioner before the appropriate authority, viz., the Commissioner of Sales ....