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2016 (9) TMI 768 - HC - VAT and Sales TaxValidity of assessment order - mis-conception of facts - tender for supply and delivery of de-silting machines for sewer maintenance - levy of tax at 14.5% - tax at 5% as per a Government Order in G.O.Ms.No.77 dated 11.7.2011 issued by the Government of Tamil Nadu granting reduced rate of tax at 5% on the supply of any goods - pre-assessent notice or the assessment year 2013-14 and for the assessment year 2014-15 - failure to file objections for the year 2014-15 - death of partner who presented all evidences and documents and attended the personal hearing - grounds of mis-match in the pre-assessment notice - Held that: - if the Authority has missed out certain vital factual information, there is sufficient power for the Authority to revise and rectify his orders in terms of Section 84 of the State Act. The petitioner should go before the Assessing Officer, file a petition under Section 84 of the State Act, point out all these factual inconsistencies and explain the scope of the contract. If that is done, then the first respondent shall re-consider the matter and examine as to whether there are any factual errors, which have crept in, while completing the assessment - writ petition disposed off - decided in favor of petitioner.
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