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2017 (10) TMI 945 - HC - VAT and Sales TaxValidity of assessment order - TNGST Act - it was alleged that petitioners have effected transaction with the registration cancelled dealers - Held that: - The Hon'ble Supreme Court in State of Maharashtra Vs. Suresh Vs.Suresh Trading Company [1996 (2) TMI 451 - SUPREME COURT OF INDIA] has held that the subsequent registration cancellation does not effect the right of the purchasing dealer for deduction . Apart from this reason, there appears to be no other reason on which the petitioner has challenged the order of assessment - matter is remanded back to the respondent to assess the petitioner to the correct rate of tax without going into the aspect that the petitioner has effected transaction with the registration cancelled dealers - petition allowed by way of remand.
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