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    <title>2019 (7) TMI 276 - MADRAS HIGH COURT</title>
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    <description>The assessment order under the Central Sales Tax regime was set aside because the dealer had earlier responded to the pre-assessment notice and had sought time due to flooding and waterlogging, while stating that the C Forms were now available. The Court preserved the dealer&#039;s opportunity to produce the declaration forms and directed a fresh decision after personal hearing, with consideration of the C Forms, supporting documents and any objections. The impugned assessment was therefore remitted for reconsideration on the basis of the additional material.</description>
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      <link>https://www.taxtmi.com/caselaws?id=382580</link>
      <description>The assessment order under the Central Sales Tax regime was set aside because the dealer had earlier responded to the pre-assessment notice and had sought time due to flooding and waterlogging, while stating that the C Forms were now available. The Court preserved the dealer&#039;s opportunity to produce the declaration forms and directed a fresh decision after personal hearing, with consideration of the C Forms, supporting documents and any objections. The impugned assessment was therefore remitted for reconsideration on the basis of the additional material.</description>
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      <pubDate>Thu, 20 Jun 2019 00:00:00 +0530</pubDate>
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