https://www.taxtmi.com/caselaws?id=191270 The writ petition challenging assessment of tax on Set Top Boxes was not entertained because an efficacious statutory appeal was available under Section 55 of the U.P. Value Added Tax Act, 2008. The Court noted that the factual concerning sale or transfer of the Set Top Boxes and the applicability of tax could be examined by the Appellate Authority, making recourse to writ jurisdiction under Article 226 inappropriate. The petitioner was therefore required to pursue the alternative appellate remedy. en-us Tue, 12 Apr 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191270 The writ petition challenging assessment of tax on Set Top Boxes was not entertained because an efficacious statutory appeal was available under Section 55 of the U.P. Value Added Tax Act, 2008. The Court noted that the factual concerning sale or transfer of the Set Top Boxes and the applicability of tax could be examined by the Appellate Authority, making recourse to writ jurisdiction under Article 226 inappropriate. The petitioner was therefore required to pursue the alternative appellate remedy. Case-Laws VAT and Sales Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191270