2019 (12) TMI 1056

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o error committed by the learned Single Judge in passing the impugned order. The order is in accordance with law and on facts. When admittedly, the writ petitioner is running a restaurant, the goods purchased by him namely, the Vitrified Tiles are for the purpose of flooring of the hotel. Therefore, consequently the said tiles form part of the immoveable property. Therefore, it cannot be said t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad the provisions of law and set aside the demand notice issued to the writ petitioner. That the writ petitioner is liable to be satisfy the demand notice. 3. The respondent is served and unrepresented. 4. On hearing learned counsel for the appellants, we do not find any merit in this appeal. The petitioner runs a vegetarian restaurant. He has purchased Vitrified Tiles worth S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he restaurant. Therefore, the learned Single Judge found fault with the notice being issued. 5. On considering the contentions and the reasons assigned, we do not find any error committed by the learned Single Judge in passing the impugned order. The order is in accordance with law and on facts. When admittedly, the writ petitioner is running a restaurant, the goods purchased by him namel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X