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2016 (6) TMI 187 - HC - VAT and Sales TaxMaintainability of writ petitions - Assessment order raising a demand - S.39(2) of the Karnataka VAT Act, 2003 - Availability of an alternate remedy under S. 62 of the Act - Reassessment has been done after refusing the input tax credit to the assessee in respect of the goods purchased by him by the local registered dealers on which the assessee wrongly availed input tax credit as they are 'consumables' - Held that:- in view of the availability of an alternate remedy by way of an appeal against the impugned order under S.62 ibid, this Court is not inclined to entertain the writ petition under Art.226 of the Constitution of India. An effective alternate remedy by way of an appeal is available to the petitioner-assessee. Whether the input tax credit was rightly availed by the petitioner assessee or not and whether on the aforesaid items, the said credit is available to the petitioner or not, are mixed questions of fact and law which are required to be determined by the authorities created under the Act providing the assessee, the remedy of appeal. The writ petitions are, therefore, not entertained under Art.226 of the Constitution of India. - Writ petitions dismissed
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