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2009 (3) TMI 547 - SC - VAT and Sales TaxLooking to the contentions advanced by the assessee, they ought to have proceeded to file appeals for each assessment year before the first appellate authority under the Act which they have failed to do. However, since an important question of law arises for deter- mination and since the liability is likely to recur in future, we direct the appellant-assessee herein to prefer statutory appeal(s) within a period of four weeks. It is made clear that the first appellate authority will decide the said appeal(s) within a period of six months, uninfluenced by the observations made by the Tribunal as well as by the High Court in the impugned judgment. We express no opinion on the merits of the case.
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