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2009 (3) TMI 933 - HC - VAT and Sales TaxGarnishee notices dated September 6, 2008 and August 22, 2008 challenged - Held that:- Issues which have been concluded inter-parties cannot be raised again in proceedings inter-parties. (State of Haryana v. State of Punjab [2004 (6) TMI 619 - SUPREME COURT] ). W.P.M.P. No. 843 of 2009 is ordered and, consequently, the prayer in the writ petition stands amended. The assessment orders for the three years 2000-01 to 2002-03, being contrary to the orders passed by this court in W.P. No. 22175 of 2000 which orders, both interim and final, are binding inter-parties, would necessitate a declaration that they are void. The assessment orders are, accordingly, quashed. While Sri S.R. Ashok, learned Senior Counsel appearing on behalf of the petitioners, would assert that the petitioners had not collected sales tax from its customers, this is, however, a matter of enquiry by the first respondent and this court would not take upon itself the task of examining the records and conclusively determine whether or not the petitioner had collected sales tax from its customers in the three assessment years aforementioned. We consider it, appropriate, therefore, to remand the matter back to the first respondent-Commercial Tax Officer, who shall examine the records for these three assessment years, and any other records which the petitioner may choose to produce before him to establish that they had not collected sales tax, and, thereafter, pass orders afresh in accordance with law.
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