https://www.taxtmi.com/caselaws?id=168062 The Supreme Court remanded the case to the assessing officer, allowing the present petitioner to participate in the assessment proceedings. The assessing officer held that the oxygen in question was not a raw material. The petitioner sought to challenge this assessment order through a writ petition. The court concluded that the petitioner could prefer an appeal under the Bihar Finance Act, 1981, emphasizing the need for technical expertise in deciding the issue. The court dismissed the writ petition due to the availability of an alternative remedy under the Act, ensuring the petitioner's opportunity to pursue legal remedies through the appellate authority. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168062 The Supreme Court remanded the case to the assessing officer, allowing the present petitioner to participate in the assessment proceedings. The assessing officer held that the oxygen in question was not a raw material. The petitioner sought to challenge this assessment order through a writ petition. The court concluded that the petitioner could prefer an appeal under the Bihar Finance Act, 1981, emphasizing the need for technical expertise in deciding the issue. The court dismissed the writ petition due to the availability of an alternative remedy under the Act, ensuring the petitioner's opportunity to pursue legal remedies through the appellate authority. Case-Laws VAT and Sales Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168062