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    <title>2007 (4) TMI 631 - CHHATTISGARH HIGH COURT</title>
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    <description>Failure to communicate rejection of an application for amendment of the registration certificate within the prescribed ten days under Rule 11A of the Madhya Pradesh General Sales Tax Rules, 1959 vitiated the subsequent assessment. Because the assessee was not informed in time, it could not effectively pursue the amendment request, and the assessment proceeded without considering the amended registration certificate before denying the claimed tax benefit. The assessment order and the revisional order were therefore set aside, and the matter was remitted for reconsideration after disposal and communication of the amendment application.</description>
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    <pubDate>Mon, 30 Apr 2007 00:00:00 +0530</pubDate>
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      <description>Failure to communicate rejection of an application for amendment of the registration certificate within the prescribed ten days under Rule 11A of the Madhya Pradesh General Sales Tax Rules, 1959 vitiated the subsequent assessment. Because the assessee was not informed in time, it could not effectively pursue the amendment request, and the assessment proceeded without considering the amended registration certificate before denying the claimed tax benefit. The assessment order and the revisional order were therefore set aside, and the matter was remitted for reconsideration after disposal and communication of the amendment application.</description>
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      <pubDate>Mon, 30 Apr 2007 00:00:00 +0530</pubDate>
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