2009 (2) TMI 772

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....taka Value Added Tax Act, 2003 for the period from April, 2006 to June, 2008. Such assessment orders are called in question in these writ petitions and Sri Kumar the learned counsel appearing for the petitioner, would urge that the petitioner is constrained to approach this court by-passing the statutory remedy of appeal available under the very Act for the simple reason that the assessing authority has while passing such assessment orders not applied his mind independently as an adjudicated authority, but has surrendered his decision to the dictates of the higher officer-Commissioner of Commercial Taxes, who incidentally has the power and authority for issuing clarifications under section 59 of the Karnataka Value Added Tax Act, 2003. ....

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....ecause there is a remedy of appeal or other alternatives and it is within the jurisdiction of the court to entertain the writ petition notwithstanding the alternative remedy.   Notice had been issued to the respondents and State officers are represented by the learned Government Pleader. While the learned counsel submits that the matters of this nature where the question is one relating to the product falling under the one entry or the other is to be decided by the High Court even in a 226/227 petition, the learned Government Pleader appearing for the State submits that, it is left to the parties both on facts and applying the relevant law and therefore, this court should not interfere under article 226 as disputed questions of f....

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....is one which is covered under a stipulated entry in the Schedule to the Karnataka Value Added Tax Act, 2003, which are all taxable at four per cent as per Notification No. FD 197 CSL 2005(6) dated April 30, 2005 and if not covered by this notification it taxable at 12.5 per cent. That question is dependant on the nature of the product and as to whether the product would fall under one entry or the other, figuring in the notification issued under the Karnataka Value Added Tax Act, 2003 or even under the Central Excise Tariff Act, 2003 which is a mixed question of fact and law. Such questions are best resolved by the authorities and matters can always be brought to this court in the manner provided under the very statute, as provided under....