2012 (1) TMI 133

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....year 2007-08. 2. Brief facts as narrated in the petition may be noticed. The petitionercompany is engaged in execution of works contracts for construction of buildings, roads, dams, water projects factories and railway electrification jobs in various States including the State of Haryana. It is registered under the provisions of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") and the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). During the assessment year 2007-08, the petitioner effected transit sale in favour of M/s. Power Grid Corporation in respect of a turnover of Rs. 30,05,62,103 and claimed exemption on such sale in terms of section 6(2) of the CST Act. The Assessing Authority vide impugned ....

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....onsideration to respective submissions made by learned counsel for the parties, we sustain the preliminary objection raised by the learned State counsel. 6. The following are the broad principles when a writ petition can be entertained without insisting for adopting statutory remedies: (i) where the writ petition seeks enforcement of any of the fundamental rights; (ii) where there is failure of principles of natural justice; or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged. 7. We are not inclined to entertain this petition against the assessment order as it does not fulfil any of the broad outlines noticed hereinabove. The apex court in Titaghur Paper Mills Co. Ltd. v. State ....