Petition Dismissed: Sub-contractor's TDS Adjustment Issue u/s 63-A(1) of KVAT Act Not Suitable for Writ Petition.

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....Maintainability of petition - Revision by JCIT - Adjustment of tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) as per the TDS Certificate - Section 63-A(1) of the KVAT Act - the issue involved herein is a mixed question of fact and law - writ petition stands dismissed with liberty to avail the alternative and efficacious remedy of appeal available under the KVAT Act....