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2017 (8) TMI 971 - HC - VAT and Sales TaxLevy of tax - sale of coffee - tax levied on the ground that the petitioner has not produced the certificate obtained from the Auctioneers to prove that the coffee sold by them has suffered tax - Held that: - this Court is convinced that the respondent has failed to discharge his statutory obligation in considering the petitioner's representation enclosing the tax-paid certificates issued by the Coffee Board / Autioneers. For such reason, the matter requires to be remanded to the respondent for fresh consideration - appeal allowed by way of remand.
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