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2016 (7) TMI 1562 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - grant of exemption to the petitioner for payment of tax by the notification issued to department - HELD THAT:- It is well settled principle of law that availability of alternative remedy is not a bar in exercise of writ jurisdiction for issuance of writ of certiorary, however, if there is factual dispute then certainly the court can refuse to entertain the writ petition. There is a factual dispute involved for determination to the effect that whether the petitioner is eligible to get exemption from payment of tax and that can very well be decided by the appellate authority. It would not be just and proper to decide the controversy at this stage because some factual aspects have to be considered by the authority - Petition disposed off.
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