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2020 (1) TMI 94 - HC - VAT and Sales TaxValidity of assessment order - Classification of goods - entry of unmanufactured tobacco into the local area - whether the commodity falling under Sl.No.11 of the Notification dated 30.03.2002 issued by the Government of Karnataka in exercise of the powers conferred by Sub-Section (1) of Section 3 of the Act or not - Karnataka Tax on Entry of Goods Act, 1979 - Circular of the Commissioner of Commercial Taxes dated 10.02.2006. HELD THAT:- Whether the unmanufactured tobacco involved herein, comes within the ambit of Section 2(A)(1), requires to be examined by the Appellate Authority constituted under the provisions of the Act and not under the writ jurisdiction. The statute prescribes the machinery i.e., hierarchy of authorities to examine such issues, circumventing the said provisions, under the guise of challenging the Circular of the Commissioner dated 10.02.2016, which has no relevancy to the subject matter, the petitioner has invoked writ jurisdiction which cannot be entertained. The petitioner has to exhaust the alternative and efficacious statutory remedy available under the Act. The writ petition stands disposed of with liberty to the petitioner to avail the statutory remedy available under the Act. If such an appeal is filed within a period of two weeks from the date of receipt of certified copy of the order, the Appellate Authority shall consider the same on merits without objecting to the period of limitation.
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