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TMI Blog2017 (3) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Jurisdictional Local Vat Officer in accordance with law, the petition may be permitted to be withdrawn - all the rights and contentions of both parties including the question of applicability of Section-47 of KVAT Act shall remain open to be considered by the Jurisdictional Local VAT Officer - petition quashed. - STRP NO.78 OF 2016 AND STRP NOS.102-113 OF 2016 - - - Dated:- 25-1-2017 - MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 276-324/2014, dated 05.11.2015 and allied matters. As per the petitioners in the said decision, it has been held that the refund was available to the petitioner. Wherein the learned counsel for the petitioner submitted that i n the present case also, such situations are similar and therefore the order passed by the Tribunal may be interfered with. 4. Whereas the learned Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the KVAT Act and therefore it cannot be said that the issues are already covered by the decisions of this Court. 6. However, on the aspect of applicability of Section-47 of the KVAT Act and its consequential effect, the matter has been remanded by the Tribunal to the Jurisdictional Local VAT Officer, at that stage the parties will have to be heard in accordance with law. 7. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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