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2021 (7) TMI 342 - HC - VAT and Sales TaxSeeking Exemption from VAT - petitioner- Institution is falling under the definition of “dealer” or not - Explanation (iii) to Section 2(15) of the TNVAT Act - HELD THAT:- This Court is of the considered opinion that the contention of the petitioner for grant of consumption is also well defended by the respondents. However, certain facts if at all the petitioner is of the opinion were not considered by the respondents in the impugned order, the said order is to be taken by way of an appeal before the appellate authority. The act provides an appeal to the Appellate Deputy Commissioner under Section 51 of the TNVAT Act. Section 58 provides appeal to the Appellate Tribunal and thereafter, the appeal or revision before the High Court under Sections 59 or 60 as the case may be. When the statutory remedies are available to the petitioner to redress the grievances with reference to certain facts as well as the legal grounds raised, it is not appropriate on the part of the High Court to adjudicate such issues in the absence of documents and material evidences. In the present case, the petitioner is claiming certain benefits by interpreting the provisions of the TNVAT Act and based on certain facts - However, the facts are distinguished by the respondents and they are not disputing the exemption granted with reference to the medical equipments. Petition disposed off.
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