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    <title>2012 (1) TMI 193 - MADRAS HIGH COURT</title>
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    <description>A revisional order under the Tamil Nadu General Sales Tax Act was set aside because no proper pre-revision notice was issued to the assessee under the mandatory statutory requirement. The court treated compliance with the notice provision as essential to sustaining the revision, and the absence of notice rendered the order unsustainable. The assessee was therefore granted relief. The question of limitation was left open for consideration in any future proceedings initiated in accordance with law.</description>
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      <description>A revisional order under the Tamil Nadu General Sales Tax Act was set aside because no proper pre-revision notice was issued to the assessee under the mandatory statutory requirement. The court treated compliance with the notice provision as essential to sustaining the revision, and the absence of notice rendered the order unsustainable. The assessee was therefore granted relief. The question of limitation was left open for consideration in any future proceedings initiated in accordance with law.</description>
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