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TMI Blog2016 (12) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... tition was not entertained on the ground of availability of alternative remedy and has observed that questions that have been raised by the original petitioner being absolutely pure question of law, the High Court should have decided the matter. Considering the aforesaid decision of the Hon'ble Supreme Court and in the facts and circumstances of the case narrated herein above and as pure question of law arise which as per the opinion, are required to be decided by the High Court, preliminary objection raised by Shri Kamal Trivedi, learned Advocate General is hereby overruled - matter to be remitted to High Court - petition disposed off. - SPECIAL CIVIL APPLICATION NO. 3358 of 2016 - - - Dated:- 28-11-2016 - MR. M.R. SHAH AND MR. B.N. KAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as in the case of South India Tanners Dealers Association vs. Deputy Commissioner of Commercial Taxes And Ors reported in (2009) 23 VST 8(SC). 3.0. On the other hand, Shri N.Venkataraman, learned counsel for the petitioners has vehemently submitted that in the present case the issue involved is a pure question of law and therefore, petition is not required to be dismissed on the ground that alternative remedy is available. It is submitted that in the present case as such there is already determination order under Section 80 of the Gujarat Sales Tax Act, by the Joint Commissioner, which is in favour of the petitioner and still without any change circumstances, the Assessing Officer has issued the impugned show cause notice. It is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related operation and maintenance services of various telecommunication operators can be said to be deemed sale under Article 366(29A) of the Constitution? C. Whether in light of the earlier determination order under Section 80 of the Gujarat Sales Tax Act which is in favour of the petitioner, thereafter is it open for the Assessing Officer to issue show cause notice on the same aspect / issue which was held in favour of the petitioner in a determination order under Section 80 of the Act ? D. Whether there is material change in the new Master Services Agreement which warrants fresh adjudication by the Assessing Officer, despite the earlier determination order under Section 80 of the Act for attracting deemed sale under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X
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