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    <description>Statutory appellate remedy against assessment orders under the Tamil Nadu Value Added Tax Act was treated as the appropriate route rather than adjudication of writ challenges on merits. The validity of the relevant statutory definition had already been upheld, and an earlier Division Bench approach permitted appeals against individual assessment orders within an extended period. Assessees may file appeals before the Appellate Joint Commissioner within thirty days of receipt of the relevant order; the appellate authority must condone the resulting delay and determine the appeals on merits in accordance with law.</description>
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