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2011 (4) TMI 1265 - HC - VAT and Sales TaxWhether no opportunity was granted to the petitioner before the impugned reassessment was made and the same could not have been made, without considering that defects in the C forms have since been rectified? Held that:- No justification to interfere with the impugned order of reassessment, as it is the assessee who failed to effectively respond within reasonable time even after receipt of the show-cause notice, where the defects in the C forms were specified. No justification to interfere with the impugned order of reassessment, as it is the assessee who failed to effectively respond within reasonable time even after receipt of the show-cause notice, where the defects in the C forms were specified. Against assessee.
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