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2008 (9) TMI 895 - HC - VAT and Sales TaxJurisdiction of the High Court to entertain appeal or revision under sections 37 and 38 of the TNGST Act, 1959 - Held that:- The intention of the Legislature is clear that on the coming into force of the repeal of Act No. 42 of 1992, the original provisions that were eclipsed during the currency of 1992 Act have again come into operation, in the sense, the superimposition of the words "Special Tribunal" for the words "High Court", faded out by giving way to the words "High Court" and the High Court has jurisdiction to entertain appeal or revision filed under sections 37 and 38 of the Act. By means of re-introduction of section 39, the same has to be considered by a Division Bench of the High Court. For the foregoing reasons, we are of the considered view that on and from the date of repeal of 1992 Act, the High Court will have jurisdiction to entertain appeal or revision under sections 37 and 38 of the TNGST Act, 1959, as the provisions re-emerged as they stood prior to the coming into force of the 1992 Act. The order, which is impugned in this review application, has to be set aside and accordingly the same is set aside.
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