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2017 (6) TMI 986 - HC - VAT and Sales TaxValidity of assessment order - in the order of assessment, there is a difference between the Annexure-I filed by the petitioner and Annexure-II filed by the other end dealer - Held that: - the Assessing officer has only shown one transaction as an sample case to conclude the assessment against the petitioner. Such kind of approach cant be accepted as proper and legally sustainable one. If the Assessing Officer has found that there are differences between the Annexure-I filed by the petitioner and Annexure-II filed by the other end dealers, he should give all those details in the order of assessment with discussion and findings. Showing one example alone is not sufficient to sustain the conclusion of the Assessing Officer - it is for the Assessing Officer to look into all those aspects and re-do the assessment, after giving due opportunity of hearing to the petitioner - petition allowed by way of remand.
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