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2015 (3) TMI 1201 - MADRAS HIGH COURTInter-state sale - Failure to submit 'C' forms - Held that:- It is settled position that under Section 22(4) of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the Act"), the dealer should be given a reasonable opportunity of being heard. In the case on hand, the authority has decided the matter without hearing the petitioner. In this ground alone the impugned order is liable to be set aside. - Matter remanded back to decide the matter afresh.
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