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2016 (8) TMI 335 - HC - VAT and Sales TaxAssessment order verification of records sale of stock - slump sale Held that: - sale of the entire stock-in-trade as such could not be treated as sale of business in entirety. When the assessee continued to be in business and retained business in those units, the question of exclusion of turnover relating to stock in trade does not arise writ petition allowed matter remanded back opportunity of being heard provided to petitioner.
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