Taxpayers Can Choose Preferred Notification for Rebate Claims; Department Cannot Impose Its Choice.

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....Rebate claim - All the Notifications providing multiple choices to an assessee for tax treatment of the same commodity have been issued by one and the same Department and continued to operate simultaneously. - the assessee has to be permitted to elect and choose the Notification of its choice and the Department cannot thrust a Notification of its choice upon the assessee. - HC....