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2018 (4) TMI 586 - HC - VAT and Sales TaxValidity of assessment order - short payment of tax, treating the galvanizing as works contract - availment of Input Tax Credit on ineligible rules - non-payment of TDS, as per Section 13 of the Act on construction of the building - Held that: - Since the facts are complicated and already the respondent appears to have a closed mind to the issue, presumably, because of a report of the Enforcement Wing Officials, in the best interest of the petitioner, they should pursue the matter before the Deputy Commissioner of Commercial Taxes, Pollachi. This is more so, because, for the earlier assessment year 2010-11, identical issue has arisen and the petitioner has rightly preferred an Appeal before the Appellate Authority. Taking note of the fact that this is the second time, the petitioner is before the Court, raising very same contentions and that, similar issue is pending before the Appellate Authority, for the assessment year 2010-11, this Court would direct the petitioner to file Appeal before the Appellate Authority. Petition disposed off.
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