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1998 (11) TMI 532 - SC - VAT and Sales TaxPetition dismissed by High Court in view of an alternative remedy being available to the appellant Held that:- Appeal allowed in part. In view of the observations made by the High Court, the appellate authority has rejected the appellant's appeal at the threshold and the appellant has been left without any remedy under the law. In such circumstances, observations made by the High Court in its judgment on merits of the case was totally uncalled for and deserves to be set aside. Consequently, we set aside the observations made by the High Court in the judgment under appeal to the extent they relate to the merit of the case which was the subject-matter of appeal before the Sales Tax Appellate Authority. Since the appellate authority under the Act observed that delay could have been condoned and also the fact that the appellant has deposited 20 per cent of the tax, we set aside the order of the appellate authority dated June 22, 1996 and restore the appeal to the file of Joint Commissioner of Commercial Taxes (Appeals), who shall decide the appeal expeditiously on its own merit without being influenced H by any of the observations made by the High Court in the writ petition.
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