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2011 (4) TMI 1244 - HC - VAT and Sales TaxWhether the appeals are filed against the orders passed under section 9(2) of the CST Act for which section 18A(1) of the CST Act has no application therefore, the impugned order is illegal and requires to be set aside? Held that:- If the appellate authority is not willing to adopt, either of these two methods it is open to them to dispose of the appeal on merits. However the impugned order saying that the appeal which is validly preferred against an order under section 9(2) of the Act as not maintainable in view of insertion of section 18A(1) of the Act is not proper. Therefore, the entire approach of the appellate authority is erroneous, contrary to statutory provisions and liable to be set aside. Accordingly, the impugned order is hereby set aside. Matter is remitted back to the appellate authority to follow any of the modes that is set out above in this order and then pass appropriate orders.
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