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    <title>2017 (9) TMI 1304 - MADRAS HIGH COURT</title>
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    <description>Writ petitions challenging show cause notices proposing levy of purchase tax were held premature where the controversy depended on disputed facts, including the nature of purchase, transfer, exemption, and the impact of departmental circulars and earlier decisions. The court held that such issues should first be examined by the assessing authority, with the petitioners raising all objections in reply to the notices. The authority was directed to give a personal hearing and pass a reasoned order on merits. The notices were therefore not interfered with and the writ petitions were not maintainable at the threshold.</description>
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    <pubDate>Wed, 06 Sep 2017 00:00:00 +0530</pubDate>
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      <title>2017 (9) TMI 1304 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=348547</link>
      <description>Writ petitions challenging show cause notices proposing levy of purchase tax were held premature where the controversy depended on disputed facts, including the nature of purchase, transfer, exemption, and the impact of departmental circulars and earlier decisions. The court held that such issues should first be examined by the assessing authority, with the petitioners raising all objections in reply to the notices. The authority was directed to give a personal hearing and pass a reasoned order on merits. The notices were therefore not interfered with and the writ petitions were not maintainable at the threshold.</description>
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      <pubDate>Wed, 06 Sep 2017 00:00:00 +0530</pubDate>
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