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    <title>2012 (4) TMI 551 - Karnataka High Court</title>
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    <description>Writ petitions challenging assessment and demand orders were held not maintainable because the statutory appellate remedy under section 62 of the Karnataka Value Added Tax Act, 2003 was adequate to raise all grounds, including the packing material exemption under section 4(2). The Court found that the dispute depended on factual and contractual questions, including the nature of the transaction and whether the bottle deposit formed part of a separate sale, and such issues required appellate reappreciation; no lack of jurisdiction or breach of natural justice justified bypassing the appeal route.</description>
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    <pubDate>Fri, 20 Apr 2012 00:00:00 +0530</pubDate>
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      <title>2012 (4) TMI 551 - Karnataka High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=167972</link>
      <description>Writ petitions challenging assessment and demand orders were held not maintainable because the statutory appellate remedy under section 62 of the Karnataka Value Added Tax Act, 2003 was adequate to raise all grounds, including the packing material exemption under section 4(2). The Court found that the dispute depended on factual and contractual questions, including the nature of the transaction and whether the bottle deposit formed part of a separate sale, and such issues required appellate reappreciation; no lack of jurisdiction or breach of natural justice justified bypassing the appeal route.</description>
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      <pubDate>Fri, 20 Apr 2012 00:00:00 +0530</pubDate>
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