Entry tax exemption dispute left to statutory appeal, with writ review declined in favour of appellate remedies.

Writ jurisdiction was declined in a dispute over entry tax on goods said to have been used in works contracts and allegedly exempt because VAT had already been paid. The Court noted that the Assessing Authority had not addressed the claimed exemption in the impugned orders, but also that one assessment was already under statutory appeal while no appeal had been filed against the other. In these circumstances, the controversy was left to the appellate forum rather than examined on merits in writ proceedings. The matter already in appeal was directed to be disposed of expeditiously, and liberty was granted to file an appeal in the other matter within the prescribed time.

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Issues: Whether the writ petitions should be entertained on the merits of the entry tax demand when a statutory appeal was already pending in one matter and was available in the other.

Analysis: The challenge concerned entry tax levied on goods stated to have been used in execution of works contracts, with the petitioner asserting that the goods had already suffered VAT and fell within the exemption under the entry tax law. The Court, however, found that the Assessing Authority had not dealt with the applicability of the exemption in the impugned orders and, more importantly, noted that one assessment had already been carried in appeal while no appeal had been filed against the other assessment. In these circumstances, the Court considered it appropriate not to examine the merits in writ jurisdiction and instead to leave the controversy to the statutory appellate forum.

Conclusion: The writ petition relating to the assessment already under appeal was disposed of with a direction for expeditious disposal of the appeal, and the other writ petition was disposed of granting liberty to file an appeal within the stipulated time.

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