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2017 (2) TMI 661 - HC - VAT and Sales TaxSub-contract - rejection of assessement - Circular instructions dated 23.12.2014 - Held that: - the assessment order for which the prayer is made at paragraph-16 (i) would essentially depend on whether prayer at paragraphs-16(ii) and 16(iii) are granted or not. Therefore, until the aforesaid questions of validity of the Circular and the taxable liability at the hands of Sub-Contractor, when whole of the contract is already taxed at the hands of Principal Contractor, is decided, the question of assessment cannot be treated as final - the impugned order passed by the learned Single Judge is set aside. The respective main writ petitions shall stand restored to the file of the learned Single Judge.
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