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2022 (9) TMI 1407 - HC - VAT and Sales TaxMaintainability of assessment / re-assessment order - existence of alternative remedy of appeal under Section 48 of the VAT Act - HELD THAT:- The issue is covered by the decision in the case of STATE OF CHHATTISGARH AND OTHERS VERSUS TATA TELESERVICES LIMITED [2022 (12) TMI 264 - CHHATTISGARH HIGH COURT] where it was held that The provisions make it abundantly clear that an assessment or re-assessment of a dealer had to be made by way of an order before exercise of powers under Section 22 of the VAT Act can be made, that too, within the period of five calendar years from the date of order of assessment. It is only in the event of passing an order, period of five calendar years, which is the limitation period, can be reckoned from the date of order of assessment. Application disposed off.
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