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2015 (2) TMI 1119 - HC - VAT and Sales TaxWrit petition - Rate of VAT on sale of Machinery as capital goods - 4% or 12.5% - TNVAT - concessional rate of tax under Sec.2(11) as a manufacturer/processor of goods - Held that:- The issue raised by the petitioner is a question of fact. It has to be finally decided by the Tribunal and the statute provides for the same. Whatever point that has been addressed by the petitioner before the Original Authority and First Appellate Authority, has been considered by the Authority and a decision has been rendered on the merits of the case. It is therefore for the petitioner to pursue the next form by way of appeal as provided in the statute. We, therefore, find no reason to entertain this Writ Petition under Article 226 of the Constitution of India, more so, there is an effective and alternative remedy. - Petition dismissed as not maintainable - Decided against the assessee.
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