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2007 (12) TMI 441 - HC - VAT and Sales TaxTax levy - defective show cause notice - whether the sales turnover of petitioner products is liable to be taxed only at four per cent and that the levy of tax at 12.5 per cent is illegal and unauthorized? Held that:- In this case, the petitioner does not contend that the show-cause notice is defective for any reason as in exhibit P10 order and the petitioner has not even produced the show-cause notice dated June 7, 2007 that is referred to in exhibit P11 order of assessment. Therefore there is nothing on record to indicate that defective showcause notices has any relevance in so far as the assessment order that is under challenge in this case is concerned. Having, regard to all the above, no justification to entertain the writ petition. If at all the petitioner is aggrieved, it has to take recourse to the statutory remedies that are provided for in the Act itself in which event, the appeal will be disposed of untrammelled by the findings in this judgment.
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