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2014 (4) TMI 1122 - MADRAS HIGH COURTValidity of revised assessment order - Leviability of tax at 4% - Petitioner was liable to pay concessional tax of 2% as per Section 8(1) of the Central Sales Tax Act and submitted Form C for the same but respondent rejected that it was not submitted within the quarter in accordance with section 8(4) ibid - Assessment order passed without providing opportunity of personal hearing - Held that:- petitioner has already submitted the declaration form in form C and also the fact that the petitioner in his reply, sought for an opportunity of personal hearing, but, the same was not given. As per the Division Bench judgment of this court in SRC Projects Private Limited v. Commissioner of Commercial Taxes, Chennai [2008 (9) TMI 914 - MADRAS HIGH COURT], when the revised assessment order was passed without considering the request for personal hearing, the impugned order has to be necessarily set aside. Therefore, the revised assessment order is set aside. - Matter remitted back
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