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2016 (12) TMI 423 - HC - VAT and Sales TaxJurisdiction of the act - since petitioner is selling timber under Section 5(2) of the CST Act 56, they are not liable for taxation under the TNVAT Act and the petitioner also sells the timber locally taxable @ 14.5% under the said provision - Held that: - in the light of the circular coupled with the fact the order came to be passed without furnishing the copy of the web-report, this Court is of the considered view that the appellant/ petitioner need not avail alternative remedy. The third respondent has placed reliance upon the web- report, but, without furnishing a copy of the same to the appellant/petitioner and arrived at the decision and passed the impugned order and therefore, on this short ground, the impugned order which was the subject matter of the Writ Petition warrants interference. Writ Petition allowed and the order dated 30.09.2015 passed by the third respondent as well as the order passed by the learned Judge in W.P(MD).No.22745 of 2015 are set aside and the matter is once again remanded to the third respondent who shall follow the above cited statutory provisions as well as the Circular and pass appropriate orders.
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