https://www.taxtmi.com/caselaws?id=238609 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. en-us Thu, 12 Sep 2013 00:00:00 +0530 Sat, 26 Oct 2013 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238609 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. Case-Laws VAT and Sales Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238609