2022 (10) TMI 1326

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....re was no HT power supply from 14.09.1999 and the company was doing the mechanical process of mixing various grades of titanium ore and no chemical treatment or special process was carried out. At the end of the process, the separated mineral sands had the same form and properties as they had at the time of import. No upgradation or augmentation of purity of the mineral sand took place during the process. The petitioner has produced a copy of Technical opinion dated 29.03.2017 to drive home their point that the imported Titanium ore and the Titanium ore after mixing, remained the same. It was thus submitted that the impugned proceedings is unsustainable. 3. To the contrary, Mr. N. Dilip Kumar, learned Standing Counsel, appearing for the ....

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.... self-imposed restraint and not entertain the writ petition, if an alternative effective remedy is available to the aggrieved person. In para 7, the Court observed thus: "7. Against the order of the Commissioner an order for reference could have been claimed if the appellants satisfied the Commissioner or the High Court that a question of law arose out of the order. But the procedure provided by the Act to invoke the jurisdiction of the High Court was bypassed, the appellants moved the High Court challenging the competence of the Provincial Legislature to extend the concept of sale, and invoked the extraordinary jurisdiction of the High Court under Article 226 and sought to reopen the decision of the taxing authorities on question ....