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2009 (6) TMI 962 - HC - VAT and Sales TaxPenal interest levied applying section 24(3) of the Tamil Nadu General Sales Tax Act for belated payment of additional sales tax - Held that:- On the above limited ground of not giving notice and opportunity of hearing to the petitioner before imposing penalty, the impugned orders are set aside and the matters are remitted back to the respondent. The first respondent is directed to issue notice to the petitioner with regard to the liability of the petitioner to pay penalty amount, within a period of two weeks from the date of receipt of copy of this order.
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