https://www.taxtmi.com/caselaws?id=106315 Dispute over the rate of tax on imported goods under the Tamil Nadu General Sales Tax Act, 1959 was not examined on merits because the assessee had not first exhausted the statutory appeal remedy. The Court directed the assessee to file the prescribed appeals before the first appellate authority, which was to decide them on merits uninfluenced by earlier observations. Delay, if any, was to be condoned, and the controversy was left for adjudication in the proper appellate forum because the legal and factual contentions had not yet been determined there. en-us Thu, 05 Mar 2009 00:00:00 +0530 Thu, 22 Aug 2013 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106315 Dispute over the rate of tax on imported goods under the Tamil Nadu General Sales Tax Act, 1959 was not examined on merits because the assessee had not first exhausted the statutory appeal remedy. The Court directed the assessee to file the prescribed appeals before the first appellate authority, which was to decide them on merits uninfluenced by earlier observations. Delay, if any, was to be condoned, and the controversy was left for adjudication in the proper appellate forum because the legal and factual contentions had not yet been determined there. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106315