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2013 (6) TMI 295 - HC - VAT and Sales TaxLevy of higher rate of VAT - declared goods - violation of Section 8(2) of CST Act - industrial valves - non-ferrous metals and alloys - for the turnover not covered by Form 'C', revenue levied tax at 12.5% on the ground that the petitioner-dealer itself reported and paid tax @ 12.5%. - held that:- In the present case, the petitioner has not availed of the statutory remedy of appeal against the impugned order. The grievance of the petitioner in respect of levying higher rate of tax at 12.5% instead of 4%, is a matter which has to be adjudicated before the appellate authority. The approach of the petitioner in rushing to this Court by filing this Writ Petition, challenging the order of the original authority, without even availing of the statutory remedy of appeal before the appellate authority, cannot be sustained. - matter to be placed before the appellant authority - writ petition dismissed.
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