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2009 (2) TMI 772 - KARNATAKA HIGH COURTWhether the product which is manufactured and sold by the assessee is one which is covered under a stipulated entry in the Schedule to the Karnataka Value Added Tax Act, 2003, which are all taxable at four per cent as per Notification No. FD 197 CSL 2005(6) dated April 30, 2005 and if not covered by this notification it taxable at 12.5 per cent? Held that:- Just because the assessee feels it has a very good case on the merits, that by itself is not a justification for this court to entertain a writ petition by-passing the appellate remedies. If that were to be so, then all merited matters should be examined under articles 226 and 227 and not by way of appeals and can lead to unnecessary burdening of the High Court. Thus do not find this is a proper case to entertain the petition under the discretionary writ jurisdiction and to permit the petitioner to by-pass the appeal remedies available under the Act. Appeal dismissed.
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