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2015 (4) TMI 859 - HC - VAT and Sales TaxReversal of credit - Opportunity of hearing - Appearance of petitioner on the basis of visitor's record - Held that:- Visitors book cannot be considered as an one for recording the personal hearing of the petitioner and it could be taken only as an entry to the office. The petitioner shall deposit 10% of the tax amount, as agreed by the petitioner before the authority concerned - impugned order is set aside and the matter is remitted to the authority for fresh consideration - Decided conditionally in favour of assessee.
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