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2016 (8) TMI 475 - HC - VAT and Sales TaxExemption under section 5A of the VAT Act - work contract service - SEZ - identical issue decided earlier - futile to relegate the petitioner to appellate authority which involve pre-deposit or waiver - Held that: - there is no reason to relegate the petitioner to the appellate remedy. Even the assessing authority in the impugned order after referring to the petitioner's contention that the issue is covered by the judgment of the High Court in case of Shandong Tiejun Electric Power Engineering Company Ltd 2015 (11) TMI 1496 - GUJARAT HIGH COURT observed that against such judgment, the department has decided to file Special Leave Petition and therefore in case of the present assessee, the works executed within SEZ area are treated to be taxable. Writ petition allowed. Direction to the assessing authority to modify his order of assessment in terms of the ratio laid down by the High Court in the case of Shandong Tiejun Electric Power Engineering Company Ltd 2015 (11) TMI 1496 - GUJARAT HIGH COURT. The decision to treat the works contract of the petitioner executed in SEZ area as dutiable is set aside - petitioner's tax liability to be computed - writ petition disposed off.
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