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2017 (10) TMI 733 - HC - VAT and Sales TaxScope of Entry 54 of List II of the Seventh Schedule to the Constitution of India - imposition of tax contrary to the tax on the sale of the undivided share in the land - works contract - Held that: - the petitioner-assessee can very well raise even the said issue raised before this Court in the present writ petition, namely, the taxability of the land cost, in the appeal filed before the said First Appellate Authority itself as the said questions are undoubtedly mixed questions of law and facts and the Authorities created under the Act including the Appellate Authorities are entitled to go into such mixed questions of facts and law and decide the same in accordance with law - petition disposed off.
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