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2019 (6) TMI 808 - MADRAS HIGH COURTDeemed assessment under Section 22(2) of TNVAT Act - Levy of penalty u/s 27(3) of TNVAT Act - HELD THAT:- It follows as an inevitable sequitur that the impugned assessment orders in each of the writ petitions levying 150% penalty under Section 27(3) under TNVAT Act deserve to be set aside. Matters are remanded back to the third respondent for fresh consideration for redoing the assessment - petition allowed by way of remand.
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