2015 (7) TMI 1057 - HC - VAT and Sales Tax

Claim of exemption on Maize - Maize and Maize waste - appellant has an alternative remedy of appeal - Appeal dismissed.

Summary

Issues:
Challenge to assessment order jurisdiction and authority of law, classification of goods for taxation purposes, availability of statutory appeal as a remedy.

Analysis:
The writ petition was filed to challenge the assessment order passed by the Commercial Tax Officer, questioning its jurisdiction and authority of law. The petitioner, represented by its Managing Director, argued that the respondent wrongly classified the goods, specifically "maize," under Entry 67-A(ag) of Part 'B' of the First Schedule for taxation at 5%. The petitioner contended that since the maize was sold as second quality, it should have been exempt from tax. On the other hand, the Government Advocate (Taxes) for the respondent opposed the petition, stating that the classification of goods can only be determined by the appellate authority based on relevant circulars and documents.

The Court acknowledged the submission made by the Government Advocate and refrained from delving into the merits of the case. The Court emphasized that the petitioner has a more suitable and effective remedy available, which is to file a statutory appeal against the impugned order. Consequently, the Court dismissed the writ petition without examining the substance of the matter and instructed the petitioner to approach the appellate authority within three weeks from receiving a copy of the order. The Court also dismissed M.P.No.1 of 2015 and did not impose any costs on the parties involved.