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2009 (4) TMI 843 - HC - VAT and Sales TaxComplaint of violation of principles of natural justice - Held that:- Even according to the first respondent, there was a possibility, even if remote, that he could have come to a different conclusion, if the petitioner had explained the modus operandi of the transactions, in the manner in which they have done in the affidavit in support of the writ petitions. This statement substantiates the claim of the petitioner that if an enquiry had been held, under section 6A(2), the result could have been different. Therefore, the impugned orders are liable to be set aside, though not on the ground of violation of principles of natural justice, but on account of the failure of the first respondent to hold an inquiry and pass orders in terms of section 6A of the Central Sales Tax Act, 1956. Thus the writ petitions are allowed, the impugned orders of assessment are set aside and the matters remitted back to the first respondent for an enquiry under section 6A(2) of the CST Act.
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