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2019 (3) TMI 1424 - HC - VAT and Sales TaxApplicability of provisions of Section 16(2) of the TNGST Act - Held that:- A clear factual finding has been recorded that what has been done by the Assessing Officer is purely based on guess work and without conducting necessary work as mandatory under the statute. The Revenue has not been able to point out any question of law, as the entire argument put forth are fully based upon the factual position. In a tax case revision filed under 38 of the TNGST Act, we are required to examine as to whether there is any question of law arising for consideration - Since we find none, we reject this tax case revision. The tax case revision is dismissed.
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