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2014 (5) TMI 455 - HC - VAT and Sales TaxWrit petition against the show cause notice - Rate of Tax – Classification – Whether cotton seed oil per se is edible oil and so leviable at the rate of 1 per cent for the purpose of sales tax assessment – the precise grievance of the petitioner is that the respondents have without any justification created the additional demand by levying the tax @ 4% instead of 1% - Held that:- Judgment in State of Punjab and others v. Milkhi Ram Oil and Dall Mills [1991 (7) TMI 328 - PUNJAB AND HARYANA HIGH COURT] followed - It is a question of fact which could not be examined by the Court under Article 226 of the Constitution - writ petitions dismissed since petitioner(s) did not exhaust the remedy available to them - Decided against the assessee.
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