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2017 (2) TMI 1053 - HC - VAT and Sales TaxBuilding of storage terminals for the benefit of NOCL - the agreement required the petitioner to design; to provide engineering; to procure the requisite construction materials; and to erect the terminal - whether the agreement entered into between the petitioner and NOCL is, in the nature of works contract? - maintainability of petition on the ground of alternate remedy - Held that: - the fact that time was spent by the petitioner in prosecuting the writ petitions in this court would have to be taken into account, if, appeal(s) are preferred by the petitioner, vis-a-vis, the impugned orders. In this regard, the petitioner can have recourse to, if not Section 14 of the Limitation Act, 1963, surely, to the principles analogous to the said provision - Section 14 of the 1963 Act, applies to quasi judicial authorities. The writ petitions dismissed, giving liberty to the petitioner to approach the concerned statutory authority by way of the remedy available under the statute - decided against petitioner.
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