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2016 (10) TMI 147 - HC - VAT and Sales TaxRestoration of appeal - Doctrine of merger - manufacturer of finished leathers, cotton yarn and shoe uppers - TNVAT Act, 2006 - rectification of mistake under Section 84 of the TNVAT Act - 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? - the revenue did not prefer any appeal against the order passed by the Assessing Officer entertaining the petition under Section 84 of the TNVAT Act and rectifying the mistakes in the assessment order dated 10.2.2015. - the exercise adopted by the second respondent was uncalled for. Maintainability - whether the second respondent was justified in rejecting the appeal as not entertainable? - Held that: - the decision in the case of The State of Tamil Nadu rep. by the Deputy Commissioner (CT) Versus Sabarigiri Industries [2014 (3) TMI 193 - MADRAS HIGH COURT] has been relied upon. The order passed by the Assessing Officer under Section 84 of the TNVAT Act stood merged with the order of assessment dated 10.02.2015. Thus, in effect, the order of assessment passed against the petitioner is a modified order or rectified order passed pursuant to the exercise of powers under Section 84 of the TNVAT Act - appeal entertain-able. Appeal restored - writ petition allowed - decided in favor of petitioner.
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