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2019 (4) TMI 1638 - HC - VAT and Sales TaxValidity of assessment order - export sales - case of the petitioners is that the petitioner is not under obligation or has incurred any tax liability now determined by the respondent because the sales which are reflected in Ext.P6 are export sales effected by the petitioner - HELD THAT:- This Court is of the view that, keeping particularly the reply of the petitioner in perspective, viz, the transactions are exempt from taxability under the Act, to ensure fairness in action or to at least put the petitioner on notice or give personal hearing in this behalf, and then, taxability is decided. Thereafter if the petitioner fails to avail the opportunity or convince the first respondent, then no exception to the best judgment first respondent makes, at the first instance, be taken under Article 226 of the Constitution of India. Matter is remitted to first respondent.
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