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2013 (12) TMI 567 - HC - VAT and Sales TaxMaintainability of Writ Petition – Alternate redressal available – Duty liability on labour charges and consumables used in the job work of printing - Held that:- The petitioner has filed invoice wise statement for labour receipt and furnished delivery challan to show that paper or board supplied by the customer for doing labour works - when certain charges are not leviable, it is for the authority concerned to assess the tax in accordance with law - While doing so, if there is any discrepancy in the order, it is incumbent on the petitioner to go before the appellate forum for redressal of such grievance and for consideration of such question which arises for consideration - Without doing so, the petitioner has invoked the jurisdiction of this Court under Article 226 of the Constitution of India contending that there is a levy without jurisdiction. When there is an effective, efficacious alternate remedy available to the parties, it is for them to exhaust such a remedy in accordance with law and they can agitate every merit of the case before such a forum - the petitioner's approach of without exhausting the appellate remedy, would definitely deprive the statutory right conferred on the parties - the claim of the petitioner cannot be gone into by in the writ petition when there is an effective statutory remedy – Decided against Petitioner.
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