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2014 (1) TMI 778 - KARNATAKA HIGH COURTJurisdiction under Section 59(4) - Whether the Commissioner of Commercial Taxes (Karnataka), Bangalore, invoking the jurisdiction under Section 59(4) of the Karnataka Value Added Tax Act, 2003, could invalidate the clarification issued in the petitioner’s case, by the authority for Clarification and Advance Rulings, under Section 60, without having invoked the Revisional jurisdiction under Section 64(2) or the remedy of an appeal under Section 66 of the said Act - Held that:- If M/s Commercial and Technical (CATS), Bangalore, a dealer, has obtained clarification under subsection (4) of Section 59, that cannot bind the petitioner since what is binding upon the petitioner is Annexure-C clarification of the ‘Authority’ - The Commissioner appears to have misdirected himself without noticing the provisions of Section 60 of KVAT Act more appropriately sub-section 7 providing for remedial measures over the clarification Annexure - C hence the conclusion arrived at in the order Annexure-A is illegal and one without jurisdiction - It is elsewhere said that when a certain thing is permitted to be done, it must be done in that way or not at all and other methods of performance are necessarily forbidden - Decided in favour of assessee.
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