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2011 DIGILAW 747 (KER)

GALA ICE CREAMS PVT. LTD. v. COMMERCIAL TAX OFFICER – 1

2011-07-12

S.SIRI JAGAN

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JUDGMENT The petitioner challenges Ext. P2 order of the 1st respondent, whereby the 1st respondent refused to issue delivery note to the petitioner for transporting deep freezers and fridges to their dealers on the ground that the petitioner is neither manufacturing deep freezers and fridges nor selling the same and therefore, delivery note for transporting deep freezers and fridges cannot be issued. It is further stated in Ext. P2 that for transporting freezers and fridges, delivery note is not compulsory and and it can be transported using sale bill. The learned Government Pleader submits that Ext. P2 is an appealable order. I am not inclined to entertain this writ petition since the petitioner has an effective alternate remedy by way of filing an appeal. Therefore, without prejudice to the right of the petitioner to challenge Ext. P2 appropriately in an appeal, this writ petition is dismissed.