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2018 (10) TMI 1150 - HC - VAT and Sales TaxValidity of assessment order - credit of tax paid - petitioner did not produce books of accounts when asked for - Held that:- It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he earlier had may have not been utilised for the petitioner laboured under an impression that Ext.P2 appellate order is conclusive and the assessment authority's demand for production of records travels beyond his remit as fixed in the appellate order. There is an element of ambiguity in the appellate order. In one breath, it accepts the petitioner's entire contention. In the other breath, it allows the assessing authority to examine the petitioner's plea. Thus, whether that examination includes summoning of the records afresh is a question that has no easy answer. The petitioner's initial refusal is condonable - the Ext.P5 assessment order is set aside and the matter remanded to the assessing officer.
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