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2015 (11) TMI 48 - HC - VAT and Sales TaxBenefit of form III-B for concessional rate of tax under Section 4-B - Maintainability - Alternate remedy - Whether use of diesel oil in generator sets to run plant and machinery to manufacture the final products as mentioned in the Recognition Certificate would qualify the essential requirement "for use in the manufacture of notified goods" under Section 4-B(2) of the Act - Held that:- Article 226 of the Constitution of India confers very vide powers on High Courts to issue writs but this power is discretionary and the High Court may refuse to exercise the discretion if it is satisfied that the aggrieved person has adequate or suitable remedy elsewhere. It is a rule of discretion and not rule of compulsion or the rule of law. Even though there may be an alternative remedy, yet the High Court may entertain a writ petition depending upon the facts of each case. It is neither possible nor desirable to lay down inflexible rule to be applied rigidly for entertaining a writ petition. In order to run plant and machinery, the generators are essential, and for that purpose, diesel oil has been used in the generators. There is no denial of the fact that the entire process of manufacture carried on by the petitioners for converting raw material into finished goods essentially require generators in which diesel oil has been used. Thus the generation of power by generators by use of diesel oil so as to run plant and machinery is integrally connected with the manufacture of the notified goods i.e. the final product of the petitioners. Thus the manufacture of the notified goods itself is dependent upon the use of diesel oils in the generator sets directly. The power supply through generators by use of diesel, is so integrally connected with the ultimate production of notified that without it manufacture of the notified goods would be commercially inexpedient. The use of diesel oil to operate generators so as to run plant and machinery by the petitioners is so integrally related to the manufacture of their final products that without that process or activity manufacture shall not be possible. Therefore, diesel oil required to run generators would necessarily fall within the expression "for use in the manufacture of notified goods" - expression "for use in the manufacture of notified goods" which finds mentioned in Section 4-B(2) of the Act, would take within its sweep the "diesel oil" used by the petitioners in the generators installed in the factory premises to produce electricity to run their plant and machinery so as to manufacture their final product i.e. notified goods. - Impugned order is set aside - Decided in favour of assessee.
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