Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 535 - HC - VAT and Sales TaxWrit petition - Against default assessment of tax and interest issued u/s 32 of the Delhi VAT Act, 2004 - Held that:- Judgment in RICOH INDIA LTD. Versus COMMISSIONER OF C. EX., DELHI [2010 (9) TMI 293 - CESTAT, NEW DELHI] followed - We have to look at the dominant/principal purpose for which the machine was designed and manufactured - Depending upon the said factual finding, it has to be determined and decided whether or not the said machine would fall under Entry No.41A or should be treated as falling in other or general category - These writ petitions should not be entertained - The petitioners relegated and asked to exhaust statutory remedies where both questions of law and facts can be elucidated and examined - Normally when alternate remedy is available, writ petitions, in taxation matters are not entertained. (See Bafna Healthcare Pvt. Ltd. and ors. versus Commissioner of Central Excise, Delhi- IV [2011 (8) TMI 327 - DELHI HIGH COURT] - Writ petitions dismissed with a direction that the petitioners should take recourse to the statutory remedies - The interim orders shall remain in force for a period of 60 days to enable the petitioners to approach the departmental/appellate authorities for stay of the impugned demand - Appeals/objections will not be dismissed in case the same are filed within a period of four weeks from today - No order as to costs – Decided in favour of assessee.
|