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TMI Blog2016 (12) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal under Section 260A of the Act. The issue has not attained finality. We see no reason in that case to entertain this writ petition. The petitioner ought to be relegated to the remedy under the Act. - CWP-17623-2016 - - - Dated:- 7-12-2016 - MR. S.J. VAZIFDAR AND MR. DEEPAK SIBAL, JJ. For The Petitioners : Mr. Deepak Aggarwal, Advocate For The Respondent : Mr. Denesh Goyal, Advocate, Ms. Radhika Suri, Senior Advocate, with Ms. Rinku Dahiya, Advocate S.J. VAZIFDAR, C.J. (ORAL) The petitioners seek a writ of certiorari to quash a clarification dated 16.08.2016 issued by respondent No. 2 Deputy Commissioner of Income Tax (TDS), Ludhiana stating that cotton waste is scrap within the meaning of the term under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. Nature of goods Percentage (vi) Scrap One per cent Explanation (b) to Section 206C defines scrap as follows:- (b) scrap means waste and scrap from the manufacture or mechanical working of materials which is definitely not usable as such because of breakage, cutting up, wear and other reasons. 3. The petitioners contend that the Madras High Court and the Gujarat High Court have decided the issue in their favour, although in respect of other parties. Respondent No. 3 sought a clarification in this regard from the department. Initially, a clarification was issued on 24.05.2016 stating that cotton was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has not accepted the contention. 4. The issue would require consideration by the authorities concerned. It would not be a pure question of law. It would be a mixed question of law and fact. There is no warrant for entertaining a writ petition when the petitioners can avail the remedy under the Act itself. 5. Mr. Goyal, learned counsel appearing on behalf of respondents No. 1 and 2 confirms that it is always open to the petitioners to seek a refund by filing appropriate returns under the provisions of the Act itself. The learned counsel for the petitioners also relied upon a judgement of the Gujarat High Court in the case of The Commissioner of Income Tax (TDS) Vs M/s Priya Blue Industries Pvt. Ltd., (2016) 381 ITR 210 . 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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