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2010 (4) TMI 971 - HC - VAT and Sales TaxReopening of assessment - whether no tax could be imposed on the petitioner since, the rice bran and rice polish and kinkee were not taken back from the millers in terms of the agreement? Held that:- In the present case, the Additional Commissioner while passing the impugned order had considered the submission made by the petitioner in his reply but while concluding his finding and taking decision to remit the matter to the assessing officer for reassessment in pursuance of power conferred by sub-section (2) of section 21 of the Act had not recorded satisfaction after discussing the reply submitted by the petitioner and other evidence on record. The reply submitted by the petitioner should have been considered by the Additional Commissioner and reason should have been assigned as to why the ground enumerated in the reply submitted by the petitioner (annexure 6) is not correct or it is not believable. A writ in the nature of certiorari is issued quashing the impugned order dated November 25, 2009 as contained in annexure 7 to the writ petition with consequential benefit. However, liberty is given to the respondents to proceed afresh and pass a fresh order after giving due opportunity of hearing to the parties. W.P. allowed.
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