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2010 (4) TMI 988 - MADRAS HIGH COURTBenchmark the base level production and sales of the assessment year 1995-96 fixed challenged - Held that:- No hesitation in allowing the writ petitions, thereby setting aside the orders passed by the second respondent herein that the second respondent shall go by the base year fixed under the eligibility certificate, viz., the base production volume to base sales volume referable to the assessment year 1994-95 and cannot adopt a different assessment year as the base year for compliance. Consequently, the order of the first respondent dated December 26, 2007 demanding payment of tax for the assessment year 1996-97 to 1998-99 stands quashed.
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