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TMI Blog2013 (12) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Appellate Assistant Commissioner were allowed resulting in restoration of the order passed by the original Authority. BRIEF FACTS: 2. The matter relates to the assessment years 1983-84, 1986-87, 1987-88 and 1988-89. The petitioner was engaged in the manufacture of domestic electrical fuses during the period 1983-84 to 1988-89 in the factory at Plot No.46, SIPCOT Industrial Complex, Hosur in the State of Tamil Nadu. The petitioner sold domestic electrical fuses from Hosur and had also transferred the products to the warehouses outside the State of Tamil Nadu. The petitioner claimed exemption on payment of Central Sales Tax under Section 6A of the Central Sales Tax Act on the ground that the transfer of goods to places outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs passed by the Appellate Assistant Commissioner were challenged by the State before the Tamil Nadu Sales Tax Appellate Tribunal. 5. Before the Tamil Nadu Sales Tax Appellate Tribunal, the State contented that the stock transfer notes, packing slips, goods consignment notes and gate passes secured at the time of inspection revealed that the goods were manufactured on prior orders. It was the specific contention by the State that the movement of goods were pursuant to the earlier orders placed by the customers and that the branches of the petitioner situated in other States, secured the orders. The Tribunal accepted the contention taken by the State that there existed purchase orders from the ultimate buyers in the other states. The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was subjected to a search by the officials of the Commercial Tax Department on 24.07.1990. The Inspecting Team seized certain incriminating documents. It was only thereafter, the assessment for the years 1983-84, 1986-87, 1987-88 and 1988-89 were taken up by the Assessing Authority. The Assessing Authority rendered a factual finding that the name of the consignee was mentioned in stock transfer and as such, the petitioner was not entitled to exemption. The original Authority therefore levied Central Sales Tax at 10%. 9. The assessment orders were challenged before the second respondent in his capacity as the first Appellate Authority. The petitioner produced affidavits from the parties concerned regarding the movement of goods bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l matrix which cannot be appreciated in a proceeding under Article 226 of the Constitution of India. The common order impugned in these writ petitions is an appellable order. When there is a statutory remedy available to the petitioner, it is not open to approach this Court with writ petitions as though High Court is an Appellate Authority. The materials produced by the petitioner are not sufficient to arrive at a conclusion that the appeal remedy is not effective. The learned counsel for the petitioner has taken up so many contentions on facts, which cannot be appreciated without analysing the factual matrix. 13. The petitioner has no case that the Central Sales Tax Appellate Authority constituted under Section 19 of the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to seek redress, it may not be appropriate for the writ court to entertain a petition under Article 226 of the Constitution of India. 17.Most recently in CIT v. Chhabil Dass Agarwal (2013) 10 Scale 326, the Supreme Court reiterated the legal position that in the normal course, party should approach the appellate forum and writ petition is not the remedy. "15. Before discussing the fact proposition, we would notice the principle of law as laid down by this Court. It is settled law that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available is a rule of self-imposed limitation. It is essentially a rule of policy, convenience and discretion rather than a rule of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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