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    <title>2019 (7) TMI 455 - MADRAS HIGH COURT</title>
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    <description>A revised assessment under the Tamil Nadu Value Added Tax Act, 2006 based on mismatch could not be sustained without following the JKM Graphics procedure. The challenge was confined to non-compliance with that framework, while the factual dispute over service of the revisional notice was left open. Applying the earlier order on identical facts, the Madras High Court set aside the revised assessment and remitted the matter to the assessing authority for fresh assessment in accordance with law after considering the supporting documents produced by the taxpayer.</description>
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      <description>A revised assessment under the Tamil Nadu Value Added Tax Act, 2006 based on mismatch could not be sustained without following the JKM Graphics procedure. The challenge was confined to non-compliance with that framework, while the factual dispute over service of the revisional notice was left open. Applying the earlier order on identical facts, the Madras High Court set aside the revised assessment and remitted the matter to the assessing authority for fresh assessment in accordance with law after considering the supporting documents produced by the taxpayer.</description>
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