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2019 (11) TMI 115 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Concessional rate of duty - Diesel - notification dated 29.12.2017 - HELD THAT:- In case this order is heard on its merit, it would not only be going against the observations made by the Division Bench of this Court which only speaks of “judicial remedy”, which strictly speaking would be a statutory remedy available to the petitioner. The second reason would also be that in case observations are made by this Court while deciding the writ petition as to whether the use of diesel is actually in a manufacturing process or not, then the statutory remedy available to the petitioner under Section 51 of the Uttarakhand Value Added Tax Act, 2005 before the Joint Commissioner Appeals would be a mere formality, or rather it would become redundant. This Court refrains to say anything on the merit of the case. The writ petition stands dismissed in view of the statutory appeal available to the petitioner under Section 51 of the Uttarakhand Value Added Tax Act, 2005.
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