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2014 (4) TMI 254 - HC - VAT and Sales TaxJurisdiction of High Court under Article 226 of Constitution of India - Liability of tax & interest – Scope of challenge against notice of proposed tax u/s 25(1) of the KVAT Act & order passed in previous year - Held that:- It is only a ' notice' and it is very much open for the petitioner to submit detailed objections with reference to the actual facts and circumstances and as to the dispute with regard to the taxable event - It is not a fit case to interfere at this stage; more so when acceptability of the contention raised by the petitioner with reference to the actual facts will have to be ascertained with reference to the relevant records by the assessing authority - As such, an order has to be passed on the basis of the facts and evidence, which does not come with the realm of this Court, in exercise of the jurisdiction under Article 226 - Whether the particular commodity is taxable or not, whether the case is fully in respect of such commodity, whether any other taxable sale is involved etc. are points, which are to be established by the assessee/petitioner before the assessing authority – Matter remitted back to CTO for establishing the facts and figures and to have the matter finalized - Since the time stipulated in Ext.P4 notice is already over, the petitioner is granted a further period of ' three weeks' to submit the objection in response to Ext.P4 - Decided against the petitioner.
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