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2014 (5) TMI 131 - HC - VAT and Sales TaxConstitutional validity of Section 6-A Central Sales Tax, 1956 – Alternate remedy of appeal – Held that:- This Court is not inclined to entertain the petition, which is essentially against the order which has been passed by AO - Undoubtedly, constitutional validity of Section 6-A cannot be considered or decided in a departmental appeal - A challenge to constitutional validity can be resolved in writ proceedings, but it is equally well settled that a challenge to constitutional validity should not be considered in a vacuum, particularly in a matter where the fiscal legislation provides a hierarchy of departmental remedies. The ordinary rule of prudence would warrant relegating the assessee to a departmental remedy first - The Court should address an issue of constitutional validity only when it is necessary to do so - The Appellate Authority would be within its jurisdiction in considering the judgment of a Division Bench of this Court in M/s. A.C.P.L. Jewels v. UOI [2009 (12) TMI 849 - ALLAHABAD HIGH COURT] and determining whether the dictum which has been laid down there would apply to the facts of the case - Consequently, at this stage in the considered exercise of our discretionary jurisdiction, it would not be appropriate or proper for this Court to entertain the petition – Matter remitted back to Appellate Authority – Decided in favour of assesse.
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