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2018 (7) TMI 971 - HC - VAT and Sales TaxValidity of assessment order - levy of tax at 1% under Section 3H of TNGST Act - local purchase of dyes and chemicals were used in the process - whether the respondent in the assessment orders, for the years 2002-03 and 2005-06, has to specifically give the details, of the extent of dyes used in bleaching / works contract and consequently, the quantum of liability to pay tax, in the case of works contract? - availability of alternative remedy. Held that:- From the perusal of the judgment of State of Tamilnadu Vs. Vanavil Colours, [2017 (5) TMI 1548 - MADRAS HIGH COURT], it could be seen that levy of tax has been sustained, but, penalty alone has been cancelled. Statute provides for an appeal. On more than one occasion, the Hon'ble Supreme Court, as well as this court, held that, ordinarily, writ petitions should not be entertained, when statutes provide for an effective and alternative remedy - where hierarchy of appeals is provided by the statute, the party must exhaust the statutory remedies before resorting to writ jurisdiction. Though, the appellant/assessee has sought for reversal of the common order impugned, it not correct to interfere with the same. It is always open to the appellant, to prefer statutory appeals as directed by the writ Court. While sustaining the orders impugned, the assessee are permitted to prefer statutory appeals to the appellate authority, if so advised - appeal dismissed.
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