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2011 (1) TMI 1287 - HC - VAT and Sales TaxWhether the order passed by the first respondent in Ref. M2/53216/96 SMR. No. 628/97 dated October 21, 2004 is a non est and unsustainable one in the eye of law? Held that:- The show-cause notice has been issued in the present case to the petitioner on November 18, 1997. Even though the order has been passed on October 21, 2004 by the first respondent, yet the first respondent has commenced the proceedings to revise the assessment and issued the show-cause notice dated November 18, 1997 within five years from the date of the order of the second respondent dated May 30, 1996 and therefore, there is no violation as per section 34(2)(c) of the Tamil Nadu General Sales Tax Act, 1959 and in this regard, the contra plea taken by the petitioner is negatived by this court. Appeal dismissed.
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