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1995 (11) TMI 111 - SC - VAT and Sales TaxWhether the said strapping is a fabric, manufactured, either wholly or partly, from rayon? Held that - The Division Bench cited judgment in support of the view that it was not necessary to refer the respondents to the authorities under the Act. It does not appear to have appreciated that regard must be had to the facts of each case. Where sufficient evidence is placed before the writ court for an unambigous conclusion upon technical matters to be reached. Those authorities might be apposite, but we must stress that where intricate technical processes are involved, it is proper that the writ court should direct writ petitioners to agitate their grievances before statutory authorities who are more competent to assess the merits thereof. Thus the decision of the Division Bench was given upon inadequate material. Appeals are allowed. The judgment and order under appeal is set aside. The respondents shall be at liberty to adopt appropriate proceedings under the Kerala General Sales Tax Act, 1963, to claim exemption for the said strapping for the years 1970-71 and 1971-72. If the appropriate proceedings are adopted by 1-1-1996, the same shall be decided without taking the aspect of limitation into account.
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