TMI Blog1982 (1) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... not taxable to Central sales tax? (2) That the exemption in respect of wool top issued by the State Govern. ment from payment of Rajasthan sales tax is a general exemption and as such no Central sales tax is leviable on the turnover of the petitioner relating to interState sale of wool top and the provisions of sub-section (2)(a) of section 8 of the Central Sales Tax Act has been relied upon in support of this contention?" The learned counsel appearing for the revenue submits that these objections can be taken by the petitioner before the appellate authority and that the writ petition should not be entertained at this stage as the appeals filed by the petitioner against the. assessment of Central sales tax are pending and all the objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the record and that the taxing authorities should be left to Determine whether the 'tyre cord fabric' is more correctly capable of being described as a fabric or as merely cord pretending to pass off as a textile fabric. This is really a technical question. In any case, it is a question on which two views seem possible on apparent facts. And neither of the two views can be rejected outright as untenable. It requires careful consideration of the technical processes of manufacturing, of the composition of the 'tyre cord fabric', and an evaluation of opinions of experts on the subject, to be able to decide the question satisfactorily. It may also require some examination of commercial usage and terminology or the language of the market in go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. In Venkateswaran's case AIR 1961 SC 1506, their Lordships pointed out that there may be two exceptions recognised, where the rule that the petitioner should exhaust alternative remedy before approaching the High Court under article 226 of the Constitution may not apply, namely, where there was complete lack of jurisdiction in the officer or authority to take the action impugned or where the order prejudicial to the writ petitioner has been passed in violation of the principles of natural justice and could, therefore, be treated as void. It has been observed that notwithstanding the existence of alternative remedy the High Court has a discretion in entertaining writ petitions and the aforesaid two conditions are not exhaustive. In tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority. The appellate authority is thus seized of the matter, and all the questions raised herein can be raised and can be adjudicated upon by the appellate authority. But what Mr. Vyas urges is that a huge amount of tax will have to be paid before the appeals are disposed of and that the business of the petitioner may be completely ruined if he is forced to deposit the amount of tax which is to be realised from him. Mr. S.C. Bhandari, the learned counsel for the revenue, assures this Court that if an application for stay is moved by the petitioner before the appropriate authority, viz., the Commissioner of Sales Tax, then the application shall be reasonably considered. We hope that the appropriate authority will decide the stay a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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