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2009 (4) TMI 849 - HC - VAT and Sales TaxAdditional sales tax demanded - Held that:- There is much force in the contention advanced by petitioner to the effect that the petitioner having disputed the computation of taxable turnover which is said to have been exceeded ₹ 40 crores as mentioned in the notice dated March 14, 2000, the respondent ought to have passed an order of provisional assessment or final assessment and without resorting to such course of action, the notices dated March 14, 2000 and March 21, 2000 were issued overlooking the procedure contemplated under the provisions of the local Act and the Central Act. Therefore, this court has no hesitation to hold that the respondent had issued the impugned notices arbitrarily and mechanically without application of mind resulting in grave prejudice and injustice to the petitioner and as such, the impugned notices are liable to be set aside. Accordingly, the notices issued by the respondent dated March 14, 2000 and March 21, 2000, respectively, are hereby quashed. In view of quashing of the impugned notices, the petitioner is entitled to the refund of the amount of ₹ 15,79,415 paid under protest towards the additional sales tax pursuant to the said notices dated March 14, 2000 and March 21, 2000
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