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    <title>1983 (5) TMI 217 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Information from the selling dealer&#039;s assessment record can justify a prima facie belief that a purchaser&#039;s taxable turnover has escaped assessment, supporting issuance of a reassessment notice under the Haryana General Sales Tax Act. A later communication issued during the reassessment process does not amount to a fresh notice and does not invalidate the earlier notice. Any alleged defect in the reassessment proceedings is to be raised in appeal against the final order, rather than by challenging each intermediate step through writ proceedings.</description>
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      <description>Information from the selling dealer&#039;s assessment record can justify a prima facie belief that a purchaser&#039;s taxable turnover has escaped assessment, supporting issuance of a reassessment notice under the Haryana General Sales Tax Act. A later communication issued during the reassessment process does not amount to a fresh notice and does not invalidate the earlier notice. Any alleged defect in the reassessment proceedings is to be raised in appeal against the final order, rather than by challenging each intermediate step through writ proceedings.</description>
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      <pubDate>Mon, 09 May 1983 00:00:00 +0530</pubDate>
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