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2016 (9) TMI 922 - HC - VAT and Sales TaxOrder of assessment - maintainability - alternative remedy of appeal - UPVC Window - TNVAT Act, 2006 - SEZ - eligibilty of exemption from tax on sale of UPVC Doors and Windows made to M/s.Mahindra Residential Developers Limited, an approved co-developer, in Mahindira World City, Special Economic Zone (SEZ) with authorized operations of providing infrastructural facilities in SEZ, by developing residential facilities, as per the approval granted by the Government of India, during April, 2008 - Held that: - sans facts the legal provisions, the decision rendered by the Court cannot be made applicable. If done so, it would amount to “putting the cart before horse”. The contentions raised by the petitioner not acceptable that they should be permitted to bypass the statutory appellate remedy - Writ Petition not maintainable. Liberty granted to the petitioner to file Appeal before the Appellate Authority. If the petitioner files Appeal within 30 days, the Appellate Authority shall entertain the same without reference to limitation - petition dismissed - decided against petitioner.
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