IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 31ST JANUARY 2008 / 11TH MAGHA 1929 WP(C).No. 3680 of 2008(K) ------------------------- PETITIONER: -------------- RELIANCE GENERATORS PVT LTD. NO.27 RAILWAY COLONY 4TH STREET, AMAINDAKARAI, CHENNAI 600 029. BY ADV. SRI.T.V.LAKSHMANAN SMT.SARITHA DAVID CHUNKATH SRI.R.JAYACHANDRAN SMT.SMITHA GEORGE SRIMANU TOM RESPONDENTS: ----------------- 1. SALES TAX OFFICER, WORKS CONTRACT, PEROORKADA, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, WANCHIYUR, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 3680 OF 2008 K ===================== Dated this the 31st day of January, 2008 J U D G M E N T The writ petition is filed against Ext.P11 order. The matter concerns the assessment under the KGST Act for the year 1997- 1998 and according to the petitioner, exemption in so far as transit sales are concerned was declined. Against the order of assessment declining exemption, petitioner had filed appeal and that was allowed by the appellate authority. The State carried the matter in appeal to the Tribunal and the Tribunal set aside the appellate order and remanded the matter for fresh consideration. It is thereupon that Ext.P11 order has been passed. 2. Ext.P11 obviously is an appealable order and I see absolutely no justification for the petitioner to bypass the WPC 3680/08 :2 : statutory remedy and invoke the extraordinary jurisdiction under Article 226 of the Constitution of India. In view of the effective alternate remedy that is available, this writ petition is dismissed, leaving open all contentions raised. ANTONY DOMINIC, JUDGE. Rp