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2021 (9) TMI 1181 - HC - VAT and Sales TaxJurisdiction - power of First Appellate Authority to change the character of the transaction - inter-state sale or local sale - freight charges can be added to the value of the sale or not - Section 52 of the TNVAT Act - HELD THAT:- In the instant case, the first respondent, the Appellate Authority has ignored the settled legal principle and issued directions to the Assessing Officer to treat the transaction as a legal sale, for which, he had no jurisdiction to do so. Thus, the correct interpretation to be given to clause (b) of Section 52(3) is to mean that the power is exercisable in the case of any other order which can be confirmed, canceled or varied, provided it does not change the character of the transaction nor the subject matter which was the issue before the Assessing Officer. Thus, the order passed by the first respondent / Appellate Authority dated 17.05.2013 in the writ petition is without jurisdiction. Appeal allowed.
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