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2017 (3) TMI 696 - HC - VAT and Sales TaxValidity of assessment order - inter-state sales - C-Forms - Held that: - It is true that the notice sent to the petitioner on 09.08.2016 has not referred to the proposal on exemption claimed u/s 8 (2-A) of the CST Act. Further, the assessment order proceeded to impose tax on the said head also. Therefore, it is evident that the tax imposed on such head is without affording an opportunity of hearing to the petitioner. Thus, it is in violation of the principles of natural justice. On that ground alone, the said imposition of tax under the impugned assessment order dated 31.12.2016 is liable to be set aside for the purpose of remitting the matter to the Assessing Authority to issue a fresh proposal and thereafter pass an assessment order, after hearing the petitioner - appeal allowed by way of remand.
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