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2016 (4) TMI 1206 - HC - VAT and Sales TaxMaintainability of appeal - levy of tax - set top boxes - The contention of the learned Senior Counsel for the petitioner is that the Set Top Box installed by the petitioner is used to provide Digital Cable Television Services and that the Set Top Box continues to remain the property of the petitioner and is not sold/transferred - Held that: - here raised is the the factual aspect as to whether the Set Top Box was actually sold or transferred to the end subscriber can be examined by the Appellate Authority - all the issues that have been raised in this petition can be examined by the Appellate Authority. Thus, when the petitioner has a statutory alternative remedy of filing an appeal u/s 55 of the Act, it would not be appropriate for the Court at this stage to examine all these issues in a writ petition - petition dismissed being not maintainable.
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