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2016 (7) TMI 368 - HC - VAT and Sales TaxLevy of VAT where service tax has been charged - erection of power switchyards - whether movable or not - Maintainability of writ petition - an alternative and efficacious remedy to prefer an appeal under Section 62 of the Karnataka Value Added Tax Act, 2003 was available - The contention raised on behalf of the appellant was that the property in question cannot be termed as movable property and further on the entire construction, service tax is being charged by the Union Government. Therefore, no sales tax can be charged under KVAT Act for the very transaction in question. - The power-switch yards are made up of power transformers, current transformers, potential transformers, isolators, control and relay panels, circuit breakers, insulators, steel towers etc., and ‘the said goods assembled as switchyards’ can be installed, re-installed, dis- assembled, re-assembled, re-used and can be shifted from one place to other. Held that:- if the learned single Judge is gone by the well settled principles of law for exercise of the power under Article 226 of the Constitution by way of self- imposed restriction and has relegated the appellant to the alternative remedy, it cannot be said that exercise of power is perverse or that any error is committed which may call for interference by this Court in an intra court appeal. Under the circumstances, no case is made out. - Petition dismissed.
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