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    <title>2015 (10) TMI 2760 - MADRAS HIGH COURT</title>
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    <description>Provisional assessment orders under the Tamil Nadu VAT framework were set aside because the assessee had been penalised for belated filing of Form WW and was willing to produce it within the time fixed by the Court. In the absence of serious objection from the Revenue, the assessment could not be sustained without giving the assessee an opportunity to place the form before the assessing authority. The matter was remitted for fresh disposal after receipt and consideration of Form WW, with due opportunity to the assessee.</description>
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      <description>Provisional assessment orders under the Tamil Nadu VAT framework were set aside because the assessee had been penalised for belated filing of Form WW and was willing to produce it within the time fixed by the Court. In the absence of serious objection from the Revenue, the assessment could not be sustained without giving the assessee an opportunity to place the form before the assessing authority. The matter was remitted for fresh disposal after receipt and consideration of Form WW, with due opportunity to the assessee.</description>
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      <pubDate>Thu, 29 Oct 2015 00:00:00 +0530</pubDate>
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