2010 (6) TMI 719

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....ndents.   Whether the tax imposed by the assessing officer under the U.P. Value Added Tax Act, 2008 treating artificially created light energy (ACLE) as "goods" is correct or not is involved in the present writ petition. While imposing the tax under the Value Added Tax Act, the assessing officer had relied upon the judgment of the Karnataka High Court in Bharti Airtel Ltd. (formerly Bha....

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....ble Supreme Court shows that their lordships had left it open to the first appellate authority to decide the controversy as to whether ACLE may be treated as "goods" under the Act or not? The observation made by the Karnataka High Court with regard to the controversy has been set aside by the honourable Supreme Court. Since specific plea was raised by the petitioner before the assessing officer....

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....Sarkar [2003] 7 SCC 66, Bimal N. Desai v. State of Karnataka [2003] 5 SCC 395, National Highways Authority of India v. Ganga Enterprises [2003] 7 SCC 410 and Union of India v. Ingersoll Rand (India) Ltd. [2001] 10 SCC 617 that power of appellate court is much wider than the power of this court available under article 226/227 of the Constitution of India. In view of the above, the appellate auth....