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2016 (7) TMI 220 - HC - VAT and Sales TaxRestoration of appeal which was dismissed for want of pre-deposit - Mischief in generating 'C' Form - interstate sale - revenue proposed to deny the benefit of concessional rate duty. - Counsel for the petitioner submitted that the petitioner has sold the goods to the registered dealer and was therefore, entitled to claim concessional rate of duty. Whatever be the action of such purchasing dealer, the petitioner cannot be denied the concessional rate of duty. - Held that:- the petitioner having already deposited the sum of ₹ 4,00,000/- with the department as per the direction by the Tribunal, this shall be treated as their fulfillment of predeposit condition before the first Appellate Authority, who shall hear the petitioner's appeal on merits. The Tribunal in the impugned order dated 14.03.2016 has made certain strong observations on merits. The Appellate Authority shall decide the appeal unmindful of these observations. - Decided in favor of petitioner.
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