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    <description>The Court allowed both Writ Petitions, emphasizing the absence of an assessment order required under the Chhattisgarh Vat Act. Without a valid assessment order, re-assessment proceedings could not be initiated. Therefore, the orders of the Commercial Vat Tribunal, the Appellate Authorities, and the reassessment order were set aside and quashed.</description>
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      <description>The Court allowed both Writ Petitions, emphasizing the absence of an assessment order required under the Chhattisgarh Vat Act. Without a valid assessment order, re-assessment proceedings could not be initiated. Therefore, the orders of the Commercial Vat Tribunal, the Appellate Authorities, and the reassessment order were set aside and quashed.</description>
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