TATA ENGINEERING AND LOCOMOTIVE COMPANYLTD. vs ASSISTANT COMMISSIONER OF COMMERCIAL TAXES& ANR.

The Supreme Court ruled that the High Court's jurisdiction under Article 226 of the Constitution is not a substitute for ordinary legal remedies and should not be exercised if factual determinations are required. However, exceptions exist, such as when actions are taken under invalid laws or arbitrarily. In this case, the High Court erred in dismissing the appellant's petition without considering the merits, as the appeal involved significant tax implications. The Court held that the High Court should have at least issued a rule nisi to examine the Assistant Commissioner's decision.