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2021 (1) TMI 1240 - HC - VAT and Sales TaxWorks contract or not - activity carried on by the assessee, would be amenable to tax or not, as against the works contract - HELD THAT:- In matters pertaining to tax, the court will have to be very slow in exercising the power under article 226 of the Constitution of India. Perhaps, the learned single judge in TVL. UNIQUE TRADERS, VERSUS COMMERCIAL TAX OFFICER – 1, VIRUTHUNAGAR. [2020 (6) TMI 328 - MADRAS HIGH COURT] entertained the writ petition and allowed it in view of the law governing at the relevant point of time. Be that as it may, in view of the judgment of the Full Bench of this court in Unique Traders, there is no controversy over the legal issue and the learned single judge has not gone into the factual issues involved. The assessee was pursuing the remedy before this court. Therefore, it would only be appropriate to permit the assessee to file a statutory appeal, particularly, when there is a change of law, which has arisen subsequently resolving the conflicting decisions rendered by this court. The assessee is permitted to file a statutory appeal, within a period of four weeks from the date of receipt of a copy of this order - appeal disposed off.
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