TMI Blog2021 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is not a dealer and it is not in business. In paragraph No.16 of the order, the following observations are made: 16 .Hence, the only further question that would arise for consideration is whether sales of miscellaneous goods would be liable to tax since we have found that ales are involved. The amount involved is about ₹ 20,000/- or less for each year. Actually even if we were to hold that the appellant is a dealer, the sales of miscellaneous articles will not be liable for most of the year except for assessment year 1969-70 and 1970-71 besides 1973-74 (because of typewriter sale), since the total turnover of such items falls below ₹ 25,000/- for other years. For assessment year 1969-70 and 1970-71 there is marginal li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are unconnected with the petitioner-Institution and therefore, the basis on which the impugned orders have been passed is unsustainable. This apart, the respondents have not considered the exemption already granted by the department, pursuant to the orders of the Tribunal passed in the year 1976. 6.The learned counsel for the petitioner referred the impugned order dated 23.02.2012 as well as the reasons stipulated in the impugned orders, which are contradictory with the provisions of the TNVAT Act as well as the exemption already granted. Thus, the impugned orders are liable to be set aside. 7.The learned Government Counsel appearing on behalf of the respondents disputed the said contentions by stating that the petitioner- Institution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT (MB) Madras has held that the institution is not a dealer. However, the society or body, corporation has been included in the category of dealer with effect from 01.07.2002. Under TNVAT Act, as per Explanation iii (XI) to Section 2(15) of the TNVAT Act, the Institution falls under the category of dealer and the dealer is liable to pay tax. It is contended that there are many changes subsequent to the orders of Tribunal in the year 1976. Thus, the observations or the principles laid down by the Tribunal in its orders in the year 1976 cannot be considered at this length of time. It is contended that the Tribunal, in its order at Page Nos.19 and 20, no doubt sale did take place and no sale involved for most-part of the sales exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Further, the importance of the appellate remedy to be exhausted under the statute can never be undermined by the High Court and more so, the appellate authorities are the final fact finding authorities. Thus, exhausting the appellate remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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