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2017 (3) TMI 153 - HC - VAT and Sales TaxMaintainability of appeal - whether the appeal deserves to be decided on merits, when the alternative remedy is available? - Held that: - when the appeal is not to be entertained on the ground of availability of alternative statutory remedy, this Court would refrain from making any observation on merits, for the simple reason that any observations made by this Court on merits would prejudice the rights of the parties before the Appellate Authority having appellate power - If the observations are made and the appellant herein is to be relegated to the statutory remedy of preferring the appeal, it would be illusory remedy, since when the matter is already considered by this Court and Appellate Authority which is lower forum is in normal circumstance bound by the observations made on merits by this Court - appeal disposed off.
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