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2019 (7) TMI 1749 - HC - VAT and Sales TaxLevy of Entry Tax - no returns of entry tax have been filed - determination of purchase turnover of the vehicles to the best of his judgment - Section 15(1) of the Entry Tax Act - HELD THAT:- Admittedly, though an opportunity was granted to the petitioner to file objections, the petitioner had not filed any, which has resulted in the impugned order being passed confirming the proposals made. Though the order of assessment is impugned before me, learned counsel for the petitioner restricts his plea to the set off of Value Added Tax [VAT] against the entry tax liable to be paid in terms of Section 4 of the Entry Tax Act. That is so. However, the petitioner has not filed his objections to the assessment proposal when it could have raised the question of set off - the assessing authority has also granted no opportunity of personal hearing. Balancing the interests of justice, I am thus inclined to remand the matter and set aside the impugned order. Mr.A.Thiyagarajan, appearing for the respondents does not have any serious objection to such remand. The petitioner will appear before the assessing officer on 09.08.2019 [Friday] at 10.30 a.m., and produce all particulars in support of its stand, including the question of set off of VAT as against entry tax liability - petition allowed.
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