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2019 (3) TMI 546 - HC - VAT and Sales TaxMaintainability of petition - statutory remedy of appeal - Classification of goods - water and sanitary equipment - whether classified under entry 3(2) of Schedule III, appended to the KVAT Act, 2003, attracting tax at 4 or 5 per cent or under entry 101 of SRO 82 of 2006, attracting 12.5 per cent? - Held that:- The petitioner may have a good case on merits. That does not mean that we should ignore the statutory remedies available before its knocking the doors of this Court. Despite my repeated queries, as I have already mentioned, the petitioner's counsel has simply persisted with the merits of the matter and has not supplied any valid reason why I should entertain this writ petition disregarding a statutory remedy. The writ petition raises issues that can be addressed eminently by the appellate authority, as set out in the KVAT Act. Petition closed leaving it open for the petitioner to exhaust the statutory remedy.
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