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    <description>The High Court directed the respondent to first consider and decide the petitions filed under Section 84 of the Tamil Nadu VAT Act, 2006 for the relevant assessment years before proceeding with revision of assessment. It required the petitions to be examined on merits and in accordance with law, after affording the petitioner a personal hearing, within three weeks. The Court expressed no view on the merits of the underlying claim.</description>
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      <description>The High Court directed the respondent to first consider and decide the petitions filed under Section 84 of the Tamil Nadu VAT Act, 2006 for the relevant assessment years before proceeding with revision of assessment. It required the petitions to be examined on merits and in accordance with law, after affording the petitioner a personal hearing, within three weeks. The Court expressed no view on the merits of the underlying claim.</description>
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