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2010 (3) TMI 1048 - HC - VAT and Sales TaxWhether the sale by the petitioner was not as a holder of trade mark? Held that:- The discussion in the order of assessment shows that there are no discussion as to why the claim for granting credit to the tune of ₹ 1,88,75,256 being the tax paid to the registered dealer on the sales to the petitioner, was not considered by the assessing authority. The reasons given in the order do not indicate as to whether the provisions of section 3J was considered in the proper perspective at all. The reasons for bringing the turnover under section 3J of the Act rest on grounds which are totally irrelevant. No hesitation in setting aside the order passed by the first respondent with a direction to the first respondent to consider afresh the representation made and pass orders afresh after giving opportunity to the petitioner as regards the claim as per section 3J with reference to tax paid in respect of the sales effected in favour of the petitioner
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