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2011 (8) TMI 1035 - MADRAS HIGH COURTRate of assessment of tax - Import of machinery - assessment of tax at 12 per cent instead of 20 per cent under entry 9 of the Eleventh Schedule to the Act - Held that:- The impugned order cannot be sustained. Firstly for the reason, that it is totally a non-speaking order and does not deal with the contention raised by the petitioner, to challenge the assessment order to be violative of the statutory provisions of the Tamil Nadu General Sales Tax Act, 1959 - The law is well-settled, that the quasi-judicial authority is required to pass orders meeting with all the contentions raised, so that, the higher authorities can see the legality of reasons for coming to the conclusion - impugned order is a non-speaking order, which cannot be sustained in law - matter remanded back - Decided in favour of assessee.
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