TMI Blog2010 (6) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... treating artificially created light energy (ACLE) as goods is correct or not is involved in the present writ petition. While imposing the tax under the Value Added Tax Act, the assessing officer had relied upon the judgment of the Karnataka High Court in Bharti Airtel Ltd. (formerly Bharti Tele Ventures Ltd.) v. State of Karnataka [2009] 22 VST 465. It has been stated by the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roversy as to whether ACLE may be treated as goods under the Act or not? The observation made by the Karnataka High Court with regard to the controversy has been set aside by the honourable Supreme Court. Since specific plea was raised by the petitioner before the assessing officer, it was incumbent upon the assessing officer to record a finding on the ground raised by the petitioner. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia v. Ganga Enterprises [2003] 7 SCC 410 and Union of India v. Ingersoll Rand (India) Ltd. [2001] 10 SCC 617 that power of appellate court is much wider than the power of this court available under article 226/227 of the Constitution of India. In view of the above, the appellate authority has got ample power to adjudicate the controversy raised by the petitioner while approaching this court und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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