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TMI Blog2021 (9) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.K.Vaitheeswaran For the Respondents : Mr.V.Nanmaran (Government Advocate) ORDER The order passed by the 1st respondent in A.P.No.26 of 2013 dated 29.11.2013 is under challenge in the present Writ Petition. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as, the 'TNVAT Act') and under the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CST of a higher rate to the extent of turnover not covered by such declaration. The petitioner filed a statutory appeal before the First Appellate Authority/1st respondent, challenging the inclusion of freight in the taxable turnover and levy of higher rate of tax for want C-Form. 2.The learned counsel for the petitioner states that on behalf of the petitioner, grounds for appeal were elaborately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctness or otherwise of the order is to be tested before the Tamil Nadu Sales Tax Appellate Tribunal, under the provisions of the Act. Admittedly, the petitioner has not preferred an appeal as contemplated under the Act. 4.The Tamil Nadu Sales Tax Appellate Tribunal is a specialized institution created to deal with the Sales Tax Appeals, under the provisions of the Act. Thus, the Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain factual disputes in this Writ Petition and the findings of the Tribunal would be of assistance to the High Court for the purpose of exercising the power of judicial review under Article 226 of the Constitution of India. Thus, the importance of the appellate remedy, at no circumstances, be undermined. In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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