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2010 (8) TMI 861 - HC - VAT and Sales TaxWhether the taxable event is not in existence and, therefore, the show-cause notice is without jurisdiction? Held that:- The petitioner is admittedly a VAT dealer. Whether there is a taxable event by reason of the works undertaken by the petitioner, under the first and second contracts, is certainly a matter for enquiry. By reading of various clauses in the two agreements, a firm conclusion cannot be arrived at. Therefore, in the first instance, it is for the authority who issued show-cause notice to determine the matter. At this stage, no interference is called for. We leave the liberty to the petitioner to submit explanation with all the pleas highlighted in this writ petition. The first respondent shall then decide the issues, in the light of the law declared by the apex court.
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