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TMI Blog2014 (9) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year, inasmuch as the goods purchased in the assessment year in question and brought into the State of U.P. is required to be established by evidence and proved that it was used and utilized towards the works contract. Consequently, reliance on a decision in its own case for the previous assessment year cannot form the basis for claiming exemption in the present assessment year. writ petition is dismissed on the ground of alternative remedy. - Decided against assessee. - Civil Misc. Writ Petition (Tax) No.903 of 2010 - - - Dated:- 14-7-2014 - Hon'ble Tarun Agarwala And Hon'ble Dr. Satish Chandra,JJ. ORDER (Per: Tarun Agarwala, J.) The petitioner is a Government of India undertaking and has entered into a wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Sri Parv Agarwal, the learned counsel for the petitioner and Sri C.B. Tripathi, the learned counsel for the State of U.P., we are of the opinion that the petitioner is required to establish that the goods purchased by him outside the State of U.P. is actually being utilized towards the works contract. Whether the goods that was ordered and imported in the State of U.P. and used as per the terms of the contract is a question of evidence, which can only be appreciated by a fact finding authority. Whether the deployment of goods was made in pursuance of the works contract are issues which are required to be adjudicated and decided by the authority concerned. The mere fact that the petitioner was exempted in the previous assessment year ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile passing the impugned order, has overlooked those binding judicial precedents. No doubt, alternative remedy is not a bar in invoking the writ jurisdiction under Article 226 of the Constitution. It is a discretionary jurisdiction, which has to be exercised with caution. It is not enough to say that there was an error of law and, consequently, the Court was bound to interfere in a writ jurisdiction. The Court is of the view that rule of alternative remedy is one of discretion and is not one of compulsion. In Harbanslal Sahnia Vs. Indian Oil Corporation Ltd., 2003 (2) SCC 107, the Supreme Court held that the rule of exclusion of a writ jurisdiction by availability of an alternative remedy was a rule of discretion and not one of compuls ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 SCC 433; State of H.P. Vs. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499). Similar, view was reiterated by the Supreme Court in Commissioner Of Income Tax Ors Vs. Chhabil Dass Agarwal, 2014 (1) SCC 603. The Constitution Benches of the Supreme Court K.S. Rashid and Sons Vs. Income Tax Investigation Commission, AIR 1954 SC 207; Sangram Singh Vs. Election Tribunal, Kotah, AIR 1955 SC 425; Union of India Vs. T.R. Varma, AIR 1957 SC 882; State of U.P. Vs. Mohd. Nooh, AIR 1958 SC 86 and K.S. Venkataraman and Co. (P) Ltd. Vs. State of Madras, AIR 1966 SC 1089 have held that though Article 226 confers a very wide powers in the matter of issuing writs on the High Court, the remedy of writ absolutely discretionary in character. If the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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