TMI Blog2017 (10) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of Entry 54 of List II of the Seventh Schedule to the Constitution of India and the said VAT Act, 2003 does not permit the Assessing Authority to levy any tax on the said component of the contract price and the tax already imposed on the sale of Apartments and Flats on the Works Contract executed by the petitioner is already the subject matter of appeal filed by the assessee petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in the present re-assessment order has not been raised before the said Appellate Authority. 6. After hearing the learned counsels, this Court is of the opinion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner - assessee is permitted to file Additional Memorandum of Appeal or seek an amendment thereon for raising this ground also, if not already raised before the said Appellate Authority and if such Additional Appeal Memorandum or amended Memo of Appeal is filed within a period of two weeks from today, the said Appeal will be decided on merits by the said Appellate Authority in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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