Statutory clarification remedy governs entry tax dispute over drill bits; writ challenge declined, issue left open before assessing authority.

A writ petition challenging the levy of entry tax on drill bits was not to be pursued in the first instance, because the statutory clarification mechanism before the Commissioner of Commercial Taxes was the proper remedy for deciding exigibility under the Karnataka enactment. The High Court's reliance on an earlier decision was noted, but the writ challenge on merits was not entertained. As the claimant confined its request to later assessment years and sought to contend that drill bits were consumables, permission was granted to raise that issue before the assessing authority, which was directed to decide it according to law without being influenced by the High Court orders.

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Issues: Whether the writ petition challenging the exigibility of drill bits to entry tax under the Karnataka tax enactment ought to have been entertained in view of the statutory clarification mechanism, and whether permission could be granted to raise the issue for subsequent assessment years before the assessing authority.

Analysis: The statutory scheme provided a remedy before the Commissioner of Commercial Taxes for clarification on the exigibility of the goods, and that course ought to have been pursued instead of invoking writ jurisdiction for a declaration. The High Court had also disposed of the matter by following an earlier decision. As the petitioner did not seek relief for the earlier assessment years and confined the request to future years on the plea that drill bits were consumables, permission was granted to raise that contention before the assessing authority, who was directed to decide it in accordance with law without being influenced by the High Court orders.

Conclusion: The writ challenge on merits was not entertained, but the petitioner was permitted to agitate the issue for subsequent assessment years before the assessing authority.

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