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2009 (3) TMI 554 - SC - VAT and Sales TaxWhether the said notification could have a retrospective effect or retroactive operation being a jurisdictional fact, should have been determined by the High Court in exercise of its writ jurisdiction under article 226 of the Constitution of India as it is well known that when an order of a statutory authority is questioned on the ground that the same suffers from lack of jurisdiction, alternative remedy may not be a bar - it is a fit case where the High Court should have entertained the writ petition. The impugned order is set aside accordingly and the appeal is allowed.
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