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2017 (7) TMI 1209 - HC - VAT and Sales TaxPre-assessment notice - TNGST Act, 1956 - the Assessing Officer seeks to achieve indirectly what he could not achieve directly in the assessment under the CST Act - Held that:- The respondent having accepted that the transactions are covered by Form-H, they cannot reopen the issue and if permitted to do so, the respondent would be violating his own order under the CST assessment dated 31.10.2005. Hence the impugned notice issued under the TNGST Act is wholly without jurisdiction and liable to be set aside - petition allowed - decided in favor of petitioner.
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