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2015 (4) TMI 1001 - HC - VAT and Sales TaxDisallowance of the benefit of payment of tax at compounded rates under Section 6(1) of the Tamil Nadu Value Added Tax, 2006 - petitioner had effected inter-state purchases - Held that:- When respondent has accepted the contention of the petitioner that all the purchases were effected locally, still proceeded to levy tax on a new reasoning that the petitioner has not filed any documentary evidence for having exercised the option to pay tax at compounded rates, which was not there in the show cause notice, cannot be said to be correct in law and hence the impugned order has got to be interfered with. - Decided in favour of assessee.
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