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2023 (4) TMI 344 - HC - VAT and Sales TaxMaintainability of appeal - Availability of alternative remedy - rejection of returns filed by the assessee - interstate sales - Contract amounted to a turn-key job or not - composite works contract - HELD THAT:- Undisputed facts of the case are, Purchase orders are placed by the purchasers of Elevators with the assessee's unit situated at Thane in Maharashtra. The Hon'ble Single Judge has held that the documentary evidence viz. specimen copy of the Purchase Order, supporting transporter challans, delivery documents and the tax invoices reflected that the goods were manufactured in Maharashtra and movement of goods had occasioned from Maharashtra to Karnataka pursuant to the Purchase Order. It is further held by the Hon'ble Single Judge that it is discernable that supply of Elevators from the manufacturing unit at Thane in Maharashtra falls within the ambit of Section 3(a) of the CST Act. It is not in dispute that the decision in STATE OF KARNATAKA AND OTHERS VERSUS ECE INDUSTRIES LIMITED [2004 (11) TMI 518 - KARNATAKA HIGH COURT], has been accepted by the Revenue. It is also not in dispute that the assessee has taken over ECE Industries Ltd. Therefore, Revenue is bound by the said decision. Maintainability of appeal - Availability of alternative remedy - HELD THAT:- Hon'ble Single Judge has exercised her discretion and entertained the petition. The matter being fully covered by the Division Bench decision of this Court in ECE Industries Ltd., the said ground in the facts of this case is untenable. There are no legal infirmity in the impugned order - appeal dismissed.
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