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2012 (4) TMI 551 - HC - VAT and Sales TaxTax on the sale of bottles - tax at 12.5 per cent along with interest on the balance output tax due and payable from the date of its non-payment till the date of quantification of the taxes payable by the assessee-company - Held that:- This is not a fit case for exercising writ jurisdiction permitting the petitioner to bypass the statutory remedy of appeal. The facts involved in the present case have to be reappreciated and the process of reasoning adopted by the assessing officer has to be subjected to further scrutiny by the appellate authority before applying the provisions of law contained under section 4(2) of the Act and the decision rendered in the case of Premier Breweries v. State of Kerala [1997 (12) TMI 569 - SUPREME COURT OF INDIA] . Therefore, without venturing into any such exercise to opine one way or the other with regard to the applicability of the ratio laid down in the case of Premier Breweries v. State of Kerala [Supra] to the facts of the present case, this writ petition deserves to be dismissed keeping the contentions of the petitioner open to be urged before the appellate authority. W.P. dismissed.
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