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    <title>2009 (7) TMI 1186 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court invalidated both the assessment and reassessment orders under the Andhra Pradesh tax laws due to reliance solely on show-cause notices from the Central Excise Department without independent inquiry or adjudication. The court emphasized the need for independent assessments under the relevant tax laws. Consequently, the court quashed the orders, allowing the respondents to issue fresh notices and conduct assessments/reassessments in compliance with the law, without awarding costs.</description>
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      <description>The court invalidated both the assessment and reassessment orders under the Andhra Pradesh tax laws due to reliance solely on show-cause notices from the Central Excise Department without independent inquiry or adjudication. The court emphasized the need for independent assessments under the relevant tax laws. Consequently, the court quashed the orders, allowing the respondents to issue fresh notices and conduct assessments/reassessments in compliance with the law, without awarding costs.</description>
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