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2015 (10) TMI 2502 - HC - VAT and Sales TaxAlternative remedy - Seizure of goods alongwith the vehicle and demand of security @ 40% of the value of goods - buyers are not dealers as they are individuals, who are buying the goods for their personal use and hence are consumers - Petitioner contended that petitioner firm is a courier service and has nothing to do with the sale or purchase of goods and is registered under the service tax and paid the service tax for the transaction and as such making it liable to pay VAT in the State of Uttarakhand is absolutely illegal and against the provisions of the Act. Held that:- both the writ petitions stands disposed of, on the ground of alternative remedy, with the direction that the State Government shall take all appropriate and necessary steps to fill up the vacancy in the Commercial Tax Appellate Tribunal, Uttarakhand so that appeal of the petitioner firm and other affected assessees may be taken up for hearing. During the pendency of the second appeals before the Commercial Tax Appellate Tribunal, Uttarakhand, interim order dated 26.08.2015, passed by this Court, shall continue to operate. - Appeals disposed of
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