ORDER The short question which arose for determination before the Division Bench of the High Court ([2009] 22 VST 465) was whether broadband connectivity for data transmission is exigible to tax under the Karnataka Value Added Tax Act, 2003. In our view the learned single judge ([2007] 7 VST 505) was right in directing the assessee to exhaust statutory alternate remedy. Looking to the nature of the concept involved in these matters (in which technical evidence needs to be looked into and cross-examination of the experts is warranted) we are of the view that the matters need adjudication. Accordingly, the impugned judgment is set aside. We direct the assessees herein to file statutory appeals before the first appellate authority within four weeks from today. On filing of the appeals the first appellate authority will hear and dispose of the appeals as expeditiously as possible, preferably within three months from today. In the facts and circumstances of these cases, we direct the first appellate authority to hear and dispose of these appeals on merits uninfluenced by the observations of the High Court in the impugned judgment. The first appellate authority shall not insist on any further deposit of tax till the hearing and final disposal of the appeals before it and for a period of two weeks thereafter. We further direct that the assessees before us shall file their returns in accordance with law without prejudice to their rights and contentions in the pending appeals. The special leave petitions are disposed of accordingly.