- (1.) THIS order will also dispose of Letters Patent Appeals Nos. 1092 and 1093 of 1984.
(2.) LETTERS Patent Appeal No. 1091 of 1984 arises out of Civil Writ Petition No. 1972 of 1983, decided on September 14, 1984 Reported in [1986] 61 STC 374 (P and H ). whereby the writ petition was dismissed with the observations that the petitioner can avail of an effective and meaningful alternative remedy by filing an appeal against the impugned assessment order. At the same time, the learned single Judge also found that it was difficult to agree with the contention of the learned counsel for the petitioner that since a specified percentage of rice bran oil is permitted to be used for the manufacture of edible vegetable oil products it should also be treated as edible in terms of the Notification dated January 11, 1979 (annexure P. 5 ).
(3.) THE learned counsel for the appellant submitted that if the writ petition was to be dismissed on the ground of alternative remedy, then the above said finding should not have been given on merits and it should have been left open to be decided by the appellate authority.;