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2014 (8) TMI 818 - MADRAS HIGH COURTWorks contract - nature of transaction done by the petitioner - AO assessed the dealer as works contactor - Held that:- On perusal of the impugned order of assessment, it appears that it is not a mere typographical error but the assessing officer has approved to examine the transaction and state that the dealer having not exercised any option for payment of tax under Section 6(2) of the Act for the year 2009- 2010, the objection of the dealer is not acceptable. This Court is of the view that the specific issue pointed out by the petitioner has to be considered in the matter and the contention of the petitioner that they are not works contract dealer has also to be examined and thereafter, the Assessing Officer has to render a finding as regards the provisions of law which would stand attracted to the transaction made by the petitioner - Court is inclined to interfere with the order of assessment - matter remanded back for passing appropriate orders on merits - Decided in favour of assessee.
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