2014 (4) TMI 254

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..... t challenging Ext.P4 notice issued by the 1st respondent under Section 25(1) of the KVAT Act, 2003, in respect of the assessment year 2011-2012 and Ext.P6 order passed by the 1st respondent in respect of the previous assessment year 2010-2011. The main contention taken by the petitioner is that, the particular items proposed to be taxed are not liable to suffer any tax, in view of the ruling rende .....

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..... Revenue Recovery Act was set in motion and Ext.P7 was issued, demanding the due amount. On receipt of the said proceedings, the petitioner submitted Ext.P8 request before the 2nd respondent for enabling the petitioner to satisfy the liability by way of instalments. This was considered and the authority granted four instalments, as admitted by the petitioner in the writ petition (and as borne by Ex .....

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..... o the actual facts will have to be ascertained with reference to the relevant records by the assessing authority. As such, an order has to be passed on the basis of the facts and evidence, which does not come with the realm of this Court, in exercise of the jurisdiction under Article 226 of the Constitution of India. Whether the particular commodity is taxable or not, whether the case is fully in .....

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