https://www.taxtmi.com/caselaws?id=251593 The court dismissed the writ petition challenging a tax assessment on goods imported for a works contract, emphasizing the need for factual verification of goods utilization. The petitioner's argument for exemption under Section 3 of the Central Sales Tax Act required evidence of actual usage, leading the court to stress the importance of establishing utilization for the current assessment year. Despite acknowledging writ jurisdiction, the court directed the petitioner to pursue the alternative remedy of appeal within six weeks, highlighting the policy of self-imposed limitation on entertaining writ petitions when other avenues are available. en-us Mon, 14 Jul 2014 00:00:00 +0530 Fri, 19 Sep 2014 08:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251593 The court dismissed the writ petition challenging a tax assessment on goods imported for a works contract, emphasizing the need for factual verification of goods utilization. The petitioner's argument for exemption under Section 3 of the Central Sales Tax Act required evidence of actual usage, leading the court to stress the importance of establishing utilization for the current assessment year. Despite acknowledging writ jurisdiction, the court directed the petitioner to pursue the alternative remedy of appeal within six weeks, highlighting the policy of self-imposed limitation on entertaining writ petitions when other avenues are available. Case-Laws VAT and Sales Tax Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251593