2016 (7) TMI 1158

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....for the respondents and with their consent, the Writ Petition is taken up for final disposal. 2. The petitioner is a registered dealer in the State of Telangana under the provisions of the Value Added Tax Act of the State of Telangana and they are engaged in the business of manufacturing prefabricated steel structurals for building factories. In other words, it is stated that a factory is prefabricated in Telangana transported to other places and the factory is assembled in that place. It appears that the petitioner entered into a contract with M/s.Apollo Tyres Limited, Chennai and these prefabricated steel structurals and other allied articles were moved from State of Telangana to Tamil Nadu. There is no dispute over the fact that the g....

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.... tax and compounding fee are liable to be paid.  4.The learned Additional Government Pleader appearing for the respondents submitted that since disputed questions of fact are involved, the petitioner may be directed to approach the Revisional Authority by filing a revision petition before whom the petitioner can produce all the documents to establish the genuineness of the transaction. 5. In reply, the learned counsel for the petitioner submitted that the question of availing the alternate remedy would arise only if there is any disputed question of facts are involved. In the instant case, the petitioner would contend that even assuming the allegation made in the impugned compounding notice is correct, yet, they are not liable to....