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2016 (9) TMI 824 - HC - VAT and Sales TaxRestoration of appeal petition - revision notice to petitioner to revise the total and taxable turnover - reversal of input tax credit - imposition of penalty - whether the second respondent was justified in rejecting the appeal as not entertainable? - Section 84 of the TNVAT Act - Held that: - the decision in the case of State of Tamil Nadu v. Sabarigiri Industries [2014 (3) TMI 193 - MADRAS HIGH COURT] apply - appeal maintainable. Rectification of assessment order - whether the petitioner has made out any grounds to interfere with the rectified assessment order, only with regard to the points which have been held against the petitioner? - Held that: - as against the order of rectification passed resulting in the modification of the original order passed, the assessee has the right of appeal before the appellate forum. Appeal petition restored to the file of the second respondent, who shall hear and decide the appeal on merits and in accordance with law - appeal allowed - decided in favor of assessee.
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