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    <title>2009 (4) TMI 843 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was not justified on the alleged denial of natural justice because the record showed multiple opportunities to respond, so the availability of an appellate remedy was not displaced on that ground. However, where form F declarations were furnished under the Central Sales Tax Act, the assessing authority was bound to conduct the inquiry under section 6A(2) and record satisfaction on the truth of the branch transfer claim before rejecting it. As no such statutory inquiry was shown, the assessments were held vitiated, the assessment orders were set aside, and the matter was remanded for fresh inquiry and reassessment.</description>
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    <pubDate>Tue, 21 Apr 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=163888</link>
      <description>Writ jurisdiction was not justified on the alleged denial of natural justice because the record showed multiple opportunities to respond, so the availability of an appellate remedy was not displaced on that ground. However, where form F declarations were furnished under the Central Sales Tax Act, the assessing authority was bound to conduct the inquiry under section 6A(2) and record satisfaction on the truth of the branch transfer claim before rejecting it. As no such statutory inquiry was shown, the assessments were held vitiated, the assessment orders were set aside, and the matter was remanded for fresh inquiry and reassessment.</description>
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      <pubDate>Tue, 21 Apr 2009 00:00:00 +0530</pubDate>
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