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    <title>2017 (7) TMI 1240 - MADRAS HIGH COURT</title>
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    <description>Where an efficacious statutory remedy is available, writ petitions challenging an assessment under the Central Sales Tax Act were not entertained and the assessee was directed to pursue the alternate remedy under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The assessing authority was required to grant personal hearing, reconsider the objections on turnover treatment and non-acceptance of C declaration forms, and pass a speaking order on merits and in accordance with law. Since part of the demand had already been recovered through bank attachment, the attachment was directed to be raised.</description>
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      <description>Where an efficacious statutory remedy is available, writ petitions challenging an assessment under the Central Sales Tax Act were not entertained and the assessee was directed to pursue the alternate remedy under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The assessing authority was required to grant personal hearing, reconsider the objections on turnover treatment and non-acceptance of C declaration forms, and pass a speaking order on merits and in accordance with law. Since part of the demand had already been recovered through bank attachment, the attachment was directed to be raised.</description>
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      <pubDate>Mon, 31 Jul 2017 00:00:00 +0530</pubDate>
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