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2015 (3) TMI 1252 - HC - VAT and Sales TaxJurisdiction of Joint Commissioner of Commercial Taxes, Enforcement - power to order Audit of the business of any registered dealer - Held that: - as per provisions of the Section 64 (4) of the TNVAT Act, only the Commissioner can authorize the Deputy Commercial Tax Officer to conduct VAT Audit - impugned order not correct, set aside - petition allowed.
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