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    <title>2021 (7) TMI 342 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to a VAT demand was declined because the TNVAT Act provided a layered statutory appellate remedy, including appeal to the Appellate Deputy Commissioner and further appeal to the Appellate Tribunal. The dispute involved mixed questions of fact and law on dealer status and taxability, which the Court treated as matters better examined by the appellate forum acting as the proper fact-finding authority. Writ jurisdiction was therefore not used as a substitute for the statutory appeal mechanism, and the petitioner was directed to pursue the available appellate remedy.</description>
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      <title>2021 (7) TMI 342 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=409500</link>
      <description>A writ challenge to a VAT demand was declined because the TNVAT Act provided a layered statutory appellate remedy, including appeal to the Appellate Deputy Commissioner and further appeal to the Appellate Tribunal. The dispute involved mixed questions of fact and law on dealer status and taxability, which the Court treated as matters better examined by the appellate forum acting as the proper fact-finding authority. Writ jurisdiction was therefore not used as a substitute for the statutory appeal mechanism, and the petitioner was directed to pursue the available appellate remedy.</description>
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      <pubDate>Thu, 01 Jul 2021 00:00:00 +0530</pubDate>
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