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2017 (6) TMI 1199 - MADRAS HIGH COURTIssuance of Form-S - deduction of tax at source under the provisions of the Tamil Nadu Value Added Tax Act, 2006 in the hands of the appellant in respect of the inter-State works contract executed by the appellant head office at Rajasthan - Held that: - If, according to the appellant, the assessments are deemed to have been completed for the relevant years, then, the appellant should approach the concerned assessing officer with such a plea so as to obtain appropriate communication to enable him, not only to get the bank guarantee of ₹ 5,00,000 furnished to the first respondent revoked and also to enable him to revoke the bank guarantee furnished to the respondents 2 and 3. The writ appeals are disposed of, by directing the appellant to approach the first respondent/assessing officer by way of a detailed representation requesting for release of the bank guarantees - appeal disposed off.
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