2021 (9) TMI 1226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Petitioner : Ms.G.Varshitha for 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orm C', he shall be assessed at the 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 petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsidered the merits and passed an order. The 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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ontemplated. The petitioner has also raised certain 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 pe....