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Court Upholds Jurisdiction for Surprise Inspections u/s 48 of Tamil Nadu VAT Act, Declines to Quash Reports Yet.

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....Jurisdiction for surprise inspection or record statement or seize records - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - there is delegation of power, this Court is not inclined to quash the inspection report or the statement, at this juncture - HC....