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2006 (2) TMI 611 - MADRAS HIGH COURTExtract: .......of the first respondent is quashed. When the assessing authority itself is having jurisdiction under section 55 of the Tamil Nadu General Sales Tax Act, he himself should consider the petitioner 39 s application filed under section 55 of the Act on merits and in accordance with law. With the above direction, this writ petition is allowed. No costs.
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