2012 (8) TMI 1179 - HC - VAT and Sales Tax

Summary

The High Court of Madras set aside the assessment order dated 31.05.2012 for not issuing a prior notice to the petitioner as required by Rule 52 of the Tamil Nadu General Sales Tax Act, 1959. The respondent was directed to issue a fresh notice, receive objections, and provide a personal hearing before passing a new assessment order. The writ petition was ordered accordingly with no costs.