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2020 (7) TMI 806 - HC - VAT and Sales TaxValidity of assessment order - Best assessment order - concessional rate of tax as per Section 3(4) of TNVAT Act - HELD THAT:- The grounds raised by the petitioner, are factually in nature and do not fall under any of the exceptions for them to over look the appellate remedy and invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. It is settled proposition of law that barring a few exceptions, this Court will not entertainn a Writ Petition on grounds touching upon the errors on the facts. The petitioner has not raised any exceptional grounds for this Court to invoke its extraordinary jurisdiction and thereby interfere with the impugned proceedings. Nevertheless, since this Court is of the view that the grounds requires consideration, it would be appropriate to grant liberty to the petitioner to challenge the impugned proceedings before the Appellate Authority. The petitioner is granted liberty to file an appeal as against the impugned proceedings dated 13.01.2016, within 30 days from the date of receipt of a copy of this order - The Writ Petition is disposed of.
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