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TMI Blog1982 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessment order which is at annexure C made by the first respondent that came to be confirmed by the Deputy Commissioner of Commercial Taxes and a copy of that appellate order is at annexure D, the petitioner has not filed the second appeal provided for in the Karnataka Sales Tax Act to the Appellate Tribunal. In this writ petition the challenge made is to the recovery proceeding initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the writ petition solely on the ground that the petitioner had not exhausted the remedy by way of an appeal. The existence of an alternative remedy is only one of the factors to be taken into account by this Court while deciding whether or not to entertain a writ petition and the existence of an alternative remedy does not affect the jurisdiction of this Court to entertain such writ petition. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from tax on its entire turnover on the ground that these goods were manufactured out of iron ingots and iron scraps on which sales tax had already been levied and that hence sales tax could not be levied on the products manufactured out of those raw materials. That plea of the assessee was turned down by the assessing officer who observed as follows in the course of the assessment order: "The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w material for the manufacture of steel products, such steel products shall be exempt from sales tax. This explanation has been given retrospective effect from the commencement of the Act and is effective till 1st April, 1978. In the light of the aforesaid amendment with retrospective effect, the view taken by the assessing officer that that finished steel products are exigible to sales tax even i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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