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2017 (11) TMI 1161 - HC - VAT and Sales TaxReopening of assessment - imposing higher rate of tax - whether reopening of assessments are justified, when assesment are complete and tax has been already paid - Held that: - the issue involved in this writ petition is squarely covered by the decision of the Division Bench of this Court in the case of The Commissioner of Commercial Taxes, Chennai and another V. M/s.Sundek India Ltd. [2015 (9) TMI 45 - MADRAS HIGH COURT], where it was held that assessments in respect of respondent / assessee having been completed pursuant to order passed by Special Tribunal and tax at rate of 10% was also collected, Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification - the SCN is without jurisdiction - petition allowed - decided in favor of petitioner.
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