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2016 (6) TMI 945 - HC - VAT and Sales TaxChallenge to the show cause notice demanding VAT on sale of STB (set-top boxes) - KVAT - providing an opportunity of hearing - It was contended that there was no violation of the provisions contained in the Act, particularly Section 74 and that petitioner never sold any of the set-top boxes as alleged and therefore they were not liable to pay any tax. - Held that:- No demand notice nor any coercive steps has been initiated pursuant to the notice issued. The endorsement issued makes it clear that petitioner has been given time to file reply. Therefore, direction issued by the Deputy Commissioner calling upon the petitioner to discharge tax liability has to be read-down as a notice and the endorsement Annexure-D shall be treated as pure show-cause notice calling upon the petitioner to submit its reply. Petitioner is given three weeks’ time from today to file detailed objection regarding the jurisdiction and competence of the Deputy Commissioner to make such an assessment or to issue such a show-cause notice. - Decided partly in favor of petitioner.
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