https://www.taxtmi.com/caselaws?id=382781 Reassessment of paver bricks under the Karnataka Value Added Tax Act, 2003 turned on whether the goods fell within Entry No. 2 of the Third Schedule or the residuary entry. The writ court declined to entertain the classification dispute on merits because an effective statutory appeal was available, and the assessee was required to pursue that appellate remedy instead of bypassing the statutory hierarchy. It was also noted that the appellate authority could take an independent view and consider additional material. Any appeal filed within time was to be examined independently and in accordance with law. en-us Thu, 04 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382781 Reassessment of paver bricks under the Karnataka Value Added Tax Act, 2003 turned on whether the goods fell within Entry No. 2 of the Third Schedule or the residuary entry. The writ court declined to entertain the classification dispute on merits because an effective statutory appeal was available, and the assessee was required to pursue that appellate remedy instead of bypassing the statutory hierarchy. It was also noted that the appellate authority could take an independent view and consider additional material. Any appeal filed within time was to be examined independently and in accordance with law. Case-Laws VAT and Sales Tax Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382781