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2016 (8) TMI 1334 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - Held that: - the second respondent has committed error while passing the impugned orders. If the Appellate Authority is of the view that the matter requires reconsideration, then, he ought to have rendered findings to the said effect, and then remanded the matter to the Assessing Officer, to redo the assessment in accordance with law - However, in the instant cases, the Appellate Authority has recorded certain findings, which are against the petitioner, yet, remanded the matter for thorough verification. Both these conclusions cannot sail together. The findings recorded by the Appellate Authority are vacated, and the matter is remanded to the first respondent for fresh consideration, who shall redo the assessment after thorough verification of the records and after affording opportunity of personal hearing to the petitioner - petition allowed in part.
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