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2013 (12) TMI 1448 - HC - VAT and Sales TaxDenial of input tax credit - Failure to produce the account books, i.e., tax invoices and form VATC-4 or form VATD-1 - Held that:- Petitioner shall be entitled to produce the tax invoices, forms VATC-4 and forms VATD-1 before the Assessing Authority, who shall thereafter, determine the tax liability by deciding the matter by passing a fresh order, in accordance with law. - Decided in favour of assessee.
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