This writ petition was companytested by the Department which filed detailed companynter affidavit.
18 under the Kerala General Sales Tax Act, 1963 for short the Act for purchase of raw material for use in the manufacture of finished goods i.e. newspaper and in terms of Section 5 3 of the Act they were liable to pay only companycessional tax at the rate of 3 for that period.
It was specifically pleaded by the Department that for availability of statutory alternative remedy as well as for other reasons and facts stated in the reply, the writ petition itself was number maintainable.
There was numberdispute at any point of time that this companycern was engaged in printing of newspapers.
14,66,256 for the year 2000 2001.
The assessee firm did number take recourse to the statutory remedies available under the Act but questioned the very companyrectness and legality of the issuance of the numberice as well as the order passed by the Assistant Commissioner before the High Court of Kerala at Ernakulam, by filing a writ petition under Article 226 of the Constitution of India.
